In Aesthetic-Doctor.com Ltd v HMRC [2024] UKFTT 48 (TC) (12 December 2023) the FTT decided that the cosmetic treatments supplied by the appellant did not fall within the concept of medical care and was not convinced that aging was a disease or that worrying about looking older was a health disorder.
It was not in dispute that the director and shareholder of the appellant was a qualified medical professional and that the services were wholly performed or directly supervised by qualified 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 of the...
