Illuminate Skin Clinics Limited v HMRC [2025] UKUT 00341 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Thompsell and Judge Jonathan Cannan on 13 October 2025

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
22 October 2025
Category:
Tax
Release date:
13 October 2025

Read full decision: Illuminate Skin Clinics Limited v HMRC

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

Updates to this page

Published 22 October 2025