- Mark Glenn Ltd appealed an HMRC decision that its hair replacement treatment for women should be standard-rated for VAT.
- The Upper Tribunal found the First-tier Tribunal erred in its reasoning about whether severe female hair loss is a disability.
- The Tribunal ruled that severe, patchy hair loss in women does constitute a disability due to its significant impact on daily life and identity.
- The Kinsey system’s fitting and maintenance services were found to qualify as “services of adapting goods to suit a disabled person’s condition.”
- The appeal was allowed, making the supplies zero-rated for VAT, affecting about £277,000 in VAT.
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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