Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Second assessment out of time

04 June 2024
Issue: 4940 / Categories: Tax cases
Gillian Graham t/a Skin Science (TC9152)

The first issue in this appeal concerned the liability of the taxpayer’s sales – supplying cosmetic services to patients. The First-tier Tribunal followed the decision reached in other recent tribunal cases that they did not qualify for exemption as a medical service designed to improve maintain or prevent ill health see for example Illuminate Skin Clinics Ltd (TC8846) reported in Taxation 20 July 2023. The sales were therefore standard rated and HMRC was correct to register the business for VAT.

The second issue was whether an assessment issued by HMRC on 18 March 2021 for £212 897 in relation to the VAT period ending 28 February 2018 was out of time because the assessed period was more than two years before the issue date.

The business was compulsorily registered for VAT by HMRC on 1 May...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon