Do cosmetic dentists need to register for VAT?
Dental services are exempt from VAT, but a VAT case has just gone through the courts that cosmetic dentists should know. The case involved Aesthetic-doctor.com Ltd (ADCL) v HMRC [2024] TC09030, which found that a private medical clinic offering cosmetic treatments was not providing medical care. Its supplies were not exempt from VAT. ADCL’s sole…