- The Upper Tribunal clarified that for VAT exemption, aesthetic treatments must have a therapeutic purpose, not just be performed by a medical professional.
- Illuminate Skin Clinics challenged HMRC’s refusal to exempt treatments like Botox and fillers from VAT, arguing they qualified as medical care.
- The Tribunal upheld most of the lower court’s decisions, except it found the lower court set too high a standard for what counts as a medical diagnosis.
- The case was sent back to the First-tier Tribunal for reconsideration, with guidance to properly assess evidence of medical diagnosis and therapeutic intent.
- The ruling provides important guidance for clinics on how to document and classify aesthetic treatments for VAT purposes.
Source: xeinadin.com
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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