Mark Glenn Limited v HMRC [2026] UKUT 00034 (TCC)
Upper Tribunal Tax and Chancery Decision of Judge Raghavan and Judge Poole on 23 January 2026.
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VAT – appeal against FTT Decision - whether supplies of hair loss replacement system qualified for zero rating under Schedule 8 Group 12 Value Added Tax Act 1994 in particular as a supply under Item 3 to a disabled person of services of adapting goods to suit his condition - grounds based on inadequacy of reasoning and interpretation of Item 3 upheld – grounds based on fiscal neutrality and argument that FTTs’ conclusion not reasonably open to it under Edwards v Bairstow dismissed – FTT Decision set aside and remade – appeal allowed
Updates to this page
Published 27 January 2026