The taxpayer said it had no liability to register for VAT because all its supplies were exempt from VAT as they were relevant to medical care. HMRC disagreed and – in the absence of evidence to support a care outcome – treated the supplies as wholly cosmetic and standard rated. It registered the taxpayer for VAT on a compulsory basis with effect from 1 August 2007. The company submitted several nil returns before HMRC carried out a compliance visit in May 2013 which led to an assessment being issued. The taxpayer appealed.
The treatments carried out by the company included the removal of skin lesions varicose veins procedures for skin conditions as well as laser treatments such as the removal of warts and in-growing toe nails. HMRC argued that these procedures did not qualify for VAT exemption as medical care because they did not protect ...
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