VALUE ADDED TAX- cosmetic intervention carried out in hospitals and licensed premises – exempt because care or medical or surgical treatment carried out in a hospital or approved institution paragraph 4 Group 7 Schedule 9 VATA 1994 – or only if the purpose of the intervention is for the treating of disease or health disorders – not for the treating of disease or health disorders – appeal allowed
Citations:
[2009] UKFTT 187 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 04 October 2022; Ref: scu.409015