G Graham t/a Skin Science v HMRC

In G Graham t/a Skin Science v HMRC [2024] UKFTT 352 (TC) (25 April 2024) the FTT found that supplies of skin treatments were subject to VAT at the standard rate because the appellant had not demonstrated that the treatments consisted of exempt medical care. The FTT decided however that HMRC had not issued an assessment for VAT within the applicable time limit.  

VATA 1994 Sch 9 Group 7 item 1 provides for exemption to apply to supplies of medical care by persons registered or enrolled in relevant registers. As a registered general nurse the appellant was registered in a relevant register and so met one of the conditions for exemption. HMRC considered however that the supplies of skin treatments were ‘overwhelmingly cosmetic’ rather than supplies of medical care. It registered the appellant for VAT and issued an assessment. The appellant considered that all her...