This hearing was a procedural matter to decide if there was still an appealable matter following the withdrawal of assessments. The appellants sell aligners in the UK and treat them as exempt from VAT as dental prostheses. HMRC took the view that they were standard-rated and issued assessments which were subsequently withdrawn. The appellant appealed the assessments and ruling but following the withdrawal of the assessments considered there was still an appealable matter as the rulings were still in place. HMRC argued that there was no appealable matter. 

In a letter to the appellants, HMRC stated that their current view was that imports and supplies of the aligners were subject to VAT at the standard rate because they are not ‘dental prostheses’. HMRC stated that the aligners could be exempt as orthodontic appliances when installed by an orthodontist as part of a course of orthodontic treatment but the appellant did not supply orthodontic