Advanced Hair Technology (AHT), which trades as the Farjo Hair Institute with a clinic in Harley Street, London, appealed against three decisions HMRC made against its services totalling £2,498,232 in VAT and £374,734 in penalties, although the penalties were later withdrawn by HMRC.

The clinic is run by Dr Bessam Farjo, a highly qualified hair restoration surgeon that is a fellow of the International College of Surgeons, and previous president of the International Society of Hair Restoration Surgery. He appeared as a witness at the First Tier Tribunal (FTT).