- The case concerns whether certain cosmetic procedures provided by Illuminate Skin Clinics Ltd qualify for VAT exemption as “medical care” under UK and EU law.
- The First-tier Tribunal (FTT) previously ruled against the clinic, finding its supplies were not exempt from VAT.
- The Upper Tribunal considered whether the correct legal test involves identifying the principal purpose of the supply and if the FTT applied this test correctly.
- The appeal addresses the distinction between aesthetic/cosmetic treatments and medical care for VAT purposes.
- The judgment clarifies the criteria for VAT exemption for medical care, especially regarding treatments with both aesthetic and medical elements.
Source: bailii.org
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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