In Mark Glenn Ltd v HMRC [2024] UKFTT 715 (TC) (1 August 2024) the FTT decided that supplies to women suffering hair loss were subject to VAT at the standard rate ruling that ‘significant hair loss or baldness in women is not in itself a disability’.
The appellant supplied what is known as the Kinsey System to customers who suffered hair loss. The Kinsey System involves fitting a custom-made wig over the area of hair loss alongside additional wig mesh where necessary so that the wig sits in place like a second skin with natural hair poking through the mesh alongside the wig hair. The hair is then styled and cut. Customers are expected to return to the supplier approximately every six weeks.
The FTT found and it was agreed by the parties to the appeal that the supply of the Kinsey System was a supply...
