- Aesthetic-Doctor.com Ltd (ADCL) did not charge VAT to its customers for cosmetic surgery treatments
- HMRC assessed ADCL for VAT of £1.6 million for the period from 2010 to 2020
- ADCL appealed the assessment, but the First-tier Tribunal (FTT) dismissed the appeal
- Arguments were made about the definition of “purely cosmetic” surgery and the therapeutic purpose of treatments
- ADCL’s appeal failed due to deficiencies in its documentary evidence
- ADCL failed to prove the nature and extent of psychological issues for individual patients
- The FTT concluded that ADCL’s services did not qualify for VAT exemption and dismissed the appeal.
Source: taxscape.deloitte.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.
