This was an appeal againstâ¯the decision of HMRC that supplies of botulinum toxin (“Botox”) and nail fungus treatment were not exempt under VATA 1994, Sch 9, Group 7 but standard rated as cosmetic surgery and the resulted in assessments totalling £21,064.â¯
Summary
This was an appeal against the decision of HMRC that supplies of botulinum toxin (“Botox”) and nail fungus treatment were not exempt under VATA 1994, Sch 9, Group 7 but standard rated as cosmetic surgery and the resulted in assessments totalling £21,064.
The grounds of appeal were that they were medical procedures and, therefore, exempt from VAT. The appellant stated that Botox is a medical procedure and it employed members of the medical profession to administer and supervise it in all instances. Nail fungus
