Meaning of medical care for purposes of VAT exemption.
In Illuminate Skin Clinics Ltd v HMRC [2023] UKFTT 547 (TC) (23 June 2023) the FTT decided that the standard rate of VAT applied to the aesthetic skincare and wellness treatment supplied by the taxpayer and ruled that such services did not consist in the provision of medical care.
It was not in dispute that the director and shareholder who performed or directly supervised the treatment is on the register of medical professionals. One of the conditions for exemption in VATA 1994 Sch 9 Group 7 item 1 was therefore satisfied. This is because although the services were supplied by a company VATA 1994 Sch 9 Group 7 note 2 extends the exemption for the provision of medical care to include services wholly performed or directly supervised by a person registered or enrolled in one...
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Meaning of medical care for purposes of VAT exemption.
In Illuminate Skin Clinics Ltd v HMRC [2023] UKFTT 547 (TC) (23 June 2023) the FTT decided that the standard rate of VAT applied to the aesthetic skincare and wellness treatment supplied by the taxpayer and ruled that such services did not consist in the provision of medical care.
It was not in dispute that the director and shareholder who performed or directly supervised the treatment is on the register of medical professionals. One of the conditions for exemption in VATA 1994 Sch 9 Group 7 item 1 was therefore satisfied. This is because although the services were supplied by a company VATA 1994 Sch 9 Group 7 note 2 extends the exemption for the provision of medical care to include services wholly performed or directly supervised by a person registered or enrolled in one...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
