Note (2) and Item 1(c) of Group 7 of Schedule 9 to the Value Added Tax Act 1994

E Moss Limited v Her Majesty's Revenue & Customs

E Moss Limited, which owned the Scholl business, appealed against two decisions of Her Majesty's Revenue and Customs dated 1 August 2003 and 3 June 2005. Scholl provided chiropody and foot care services through its shops…