[2026] UKUT 00256 (TCC) HM Revenue and Customs v Align Technology Switzerland GmbH

Upper Tribunal Tax and Chancery decision of Mr Justice Edwin Johnson and Judge Zaman on 7 July 2026.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 7 July 2026

• Category: Tax
• Release date: 7 July 2026

Read full decision: UT-2025-000070 HM Revenue and Customs v Align Technology Switzerland GmbH

VAT – exemption – whether Aligners are “dental prostheses” within Items 2 and 2A of Group 7 to Schedule 9 VATA 1994 – held – no – appeal allowed

Published 7 July 2026