The BDA says it should not have taken a tax investigation to secure convictions of one of the country's best-known online sellers of illegal whitening products. Stephen Lynch reports

Two men were jailed for evading around £8.5m in VAT and income tax on their importing and sales of dangerous teeth-whitening products.

Ian Barnes, 53, and Alastair Ramage, 44, were sentenced at Liverpool Crown Court on 30 October, with Barnes – from Lydiate in Merseyside - receiving four years and four months. Ramage, formerly of Southport and now living in Portugal, was jailed for four years and six months. Both had pleaded guilty in February to being knowingly concerned in the fraudulent evasion of tax.

The court also found that the men were aware of the clinical risks around the products, which HMRC said contained dangerously high levels of hydrogen peroxide.

The BDA welcomed the outcome, but said it was concerning that it took HM Revenue and Customs (HMRC) to act on an operation that posed a material risk to patient safety – and which, in its heyday, was a leading online provider of illegal products.

Offshore operation

The pair traded through UK Teeth Whitening Ltd and IBAR Trading Ltd, which HMRC says were based in the Seychelles and Hong Kong. The court heard the offending spanned seven years, from 2016 to 2023.

Rather than paying VAT over to HMRC, the men used the money to fund properties, luxury cars and long-haul holidays. According to HMRC, this included £16,000 on a single limited-edition baseball cap and more than £100,000 with one holiday company.

They had even drawn up plans for neighbouring holiday homes in Florida, linked by tunnels and complete with matching swimming pools shaped like teeth.

Investigators found the money had been laundered through 118 bank accounts, credit cards and cryptocurrency platforms. More than £3.4m passed through Euro Pacific Bank in Puerto Rico, which was shut down by the territory's regulator in 2022.

Knew the risks

Of most concern to the profession, the case shows the men knew their products were harming customers.

HMRC said the products contained dangerously high levels of hydrogen peroxide. In WhatsApp messages recovered by investigators, Barnes passed on one customer's complaint that 'it's taken the enamel off their teeth [–] dentist said they need new teeth'.

Other messages showed the pair were well aware they faced prison if HMRC caught up with them.

Zoe Gascoyne, director of HMRC's Fraud Investigation Service, said the men knew they were 'stealing from taxpayers and selling dangerous products at the same time'. HMRC will now work with the Crown Prosecution Service to recover the money.

Who polices whitening?

The law itself is clear. Since October 2012, products containing between 0.1% and 6% hydrogen peroxide can only be supplied to dental professionals, with the first application carried out by, or under the direct supervision of, a dentist. They must not be used for cosmetic whitening on under-18s. Anything stronger than 6% is banned for cosmetic whitening, while over-the-counter products are limited to 0.1%.

The High Court has also confirmed that tooth whitening is the practice of dentistry, making it a criminal offence for anyone not registered with the General Dental Council (GDC) to provide it.

Enforcement, however, is split. Trading standards officers police unsafe products, while the GDC can prosecute those who practise dentistry illegally.

HMRC's announcement makes no mention of action by either – and the charges that put Barnes and Ramage behind bars related to tax, not product safety.

'Operating in plain sight'

BDA chair Eddie Crouch said: 'When it comes to cracking down on criminals, it appears tax fraud trumps patient safety.

'For far too long we've seen illegal tooth whitening companies operating in plain sight online, peddling products that hurt patients.

'Watchdogs and regulators cannot leave this to HMRC to achieve the right result.'

For dentists, this case is a reminder that patients may arrive in their surgeries having already used high-strength products bought online. Unsafe products can be reported to local Trading Standards, and anyone offering whitening without being registered can be reported to the GDC.

Stephen Lynch is a freelance business journalist