- The FTT ruled that hair transplant surgery performed by Advanced Hair Technology Ltd (AHT) is not exempt from VAT.
- The decision was based on ten case studies and four YouTube videos of patients.
- The FTT found that the principal purpose of the hair transplant treatment was cosmetic.
- The FTT noted that the medical exemption for VAT must be applied on a case-by-case basis.
- The FTT stated that the medical exemption may apply to other patients of AHT, particularly those whose hair loss resulted from trauma caused by cancer treatment.
- The FTT made no findings in respect of any patients other than the ten case study patients and the subjects of the four videos.
- AHT’s VAT liability will need to be agreed between AHT and HMRC.
Source: claritaxnews.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.
