Jurisdiction(s):
United Kingdom

FTT (Tax): Cosmetic skin treatments not medical care for VAT exemption; nil VAT return not new fact; HMRC’s later assessment time-barred under VATA 1994 s 73(6)(b)

Published on: 15 May 2024

Published by a LexisNexis Tax expert

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Article summary

Gillian Graham t/a Skin Science v HMRC [2024] UKFTT 352 (TC)

Item 1 of Group 7 of Schedule 9 to the Value Added Tax Act 1994 (VATA 1994) grants exemption for supplies of medical care made by persons who are registered or enrolled in the relevant registers. The appellant, being a registered general nurse, appeared on a suitable register and thus fulfilled one of the criteria for exemption. HMRC, however, took the position that the skin treatments supplied were overwhelmingly cosmetic in nature rather than supplies of medical care. It therefore registered the appellant for VAT and issued an assessment. Convinced that all her treatments were exempt, the appellant filed a nil VAT return, which led to the assessment being cancelled. HMRC then raised a further assessment, said to cover a slightly different period and for a different amount. The key questions before the FTT were whether the appellant’s supplies were liable to VAT at the standard rate and, if so, whether the subsequent assessment was made within the applicable time limit. In considering the supplies, the FTT referred to case law and the...

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