MAN (89/31)

No. 5044

Decision given 11 July 1990.

Assessment – Output tax – Whether the appellant was liable for VAT on the supply of minoxidil to a clinic specialising in the cure of baldness – Whether the supply was standard-rated – Value Added Tax Act 1983, Sch. 5, Grp. 14, item 1.

  The issue was whether the appellant was liable for VAT in supplying Mediform the prescription for a cure of baldness.

  At all material times Mr Parsons (‘P’) had been a registered pharmacist, carrying on business as a supplier of products concerned with skin care.

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