UT/2023/000122 - [2025] UKUT 00341 (TCC)

Case Number: UT/2023/000122

Rolls Building

London

EC4A 1NL

VALUE ADDED TAX – exemption for medical care – Item 1 Group 7 Schedule 9 VATA 1994 - cosmetic procedures – meaning of medical care – whether test involves identifying the principal purpose of the supply – whether FTT erred in applying the test

Judgment date: 13 October 2025

Before

MR JUSTICE THOMPSELL

JUDGE JONATHAN CANNAN

Between

ILLUMINATE SKIN CLINICS LIMITED

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S

REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Melanie Hall KC and Ciar McAndrew of counsel, instructed by Azets

For the Respondents: Sarah Black and Susanna Breslin of counsel, instructed by the General Counsel and Solicitor to His Majesty’s Revenue and Customs

DECISION