- Botox and cosmetic services have become popular on High Streets
- Recent VAT ruling requires businesses to seek advice
- Illuminate Skin Clinics Ltd. deregistered for VAT, but HMRC raised assessment for overclaimed input tax
- Counsel argued that cosmetic treatments could be considered “medical care” and exempt from VAT
- Tribunal did not agree that services could be considered medical care
- Industry will be affected as services provided by medically registered practitioners may not be VAT-exempt
Source: xeinadin.com
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.
