Harriet Brown and Rebecca Sheldon successfully acted as co-counsel in a case for the taxpayer with important implications for the definition of disability. The case was heard in the Upper Tribunal and concerned an appeal against a decision of the First-tier Tribunal on whether supplies of a hair loss replacement system qualified for zero-rating under Schedule 8, Group 12 of the Value Added Tax Act 1994 – specifically, whether the supplies constituted services of adapting goods to suit the condition of a disabled person under Item 3. The First-tier Tribunal allowed the appeal. For further information, please see the judgment.