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Aesthetic-Doctor com Ltd v Revenue & Customs (VALUE ADDED TAX - Exemptions - Health and welfare - aesthetic medicine - cosmetic clinic services)    

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Airtours Holiday Transport Ltd v HMRC	[2016] UKSC 21; [2016] 4 All ER 1; [2016] 4 WLR 87	United Kingdom Supreme Court	United Kingdom	11 May 2016	BAILII		48
Cry Me A River Ltd v HMRC	[2022] UKFTT 182	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Jun 2022	BAILII		7
Epem Ltd v Revenue And Customs (VAT - exemption - whether evidence sufficient)	[2023] UKFTT 627	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Jul 2023	BAILII		1
Hargreaves v HMRC	[2019] UKFTT 244	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Apr 2019	BAILII		10
Revenue and Customs Commissioners v Sunico A/S	[2013] EWHC 941	High Court of England and Wales	United Kingdom - England and Wales	circa 2013	BAILII		7
Illuminate Skin Clinics Ltd v Revenue & Customs (Value Added Tax - Exemptions - Health and welfare)	[2023] UKFTT 547	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Jun 2023	BAILII		1
Loyalty Management UK and Baxi Group	[2010] ECR I-9187		Europe	circa 2010			26
Mainpay Ltd v Revenue and Customs	[2021] UKUT 270	United Kingdom Upper Tribunal	United Kingdom	1 Nov 2021	BAILII		2
Mainpay Ltd v Revenue and Customs Commissioners	[2022] EWCA Civ 1620; [2023] 3 All ER 912	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	9 Dec 2022	BAILII		5
Mercy Global Consult Ltd (in liquidation) v Adegbuyi-Jackson	[2023] EWCA Civ 1073	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Oct 2023	BAILII		3
Skin Rich Ltd v HMRC	[2019] UKFTT 514	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Aug 2019	BAILII		4
Ultralase Medical Aesthetics Ltd v HMRC	[2009] UKFTT 187	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	31 Jul 2009	BAILII		4
Wha Ltd v HMRC	[2013] UKSC 24; [2013] 2 All ER 907	United Kingdom Supreme Court	United Kingdom	1 May 2013	BAILII		38
Window to the Womb (Franchise) Ltd v HMRC	[2020] UKFTT 201	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Apr 2020	BAILII		2