08 May 2025
Align Technology Switzerland GmbH & Anor v HMRC [2025] UKFTT 462 (TC)
The First-tier Tribunal has ruled that Invisalign clear aligners qualify for the VAT medical exemption as they are “dental prostheses” within the meaning of Group 7 of Schedule 9 to the Value Added Tax Act 1994.
Ben Elliott appeared for the taxpayers led by Valentina Sloane KC and instructed by Ernst & Young LLP.
You can read a copy of the judgment here.
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