The Commissioners for HM Revenue and Customs v 1) The Learning Centre (Romford) Ltd, 2) L.I.F.E. Services Ltd: [2019] UKUT 0002 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Nugee and Judge Herrington on 23 January 2019.
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VAT 鈥� Exemption for welfare services 鈥� Item 9 Group 7 Sch 9 VATA 鈥� Respondents providing day care services in England and not state-regulated 鈥� whether Item 9 breaches fiscal neutrality on basis that providers of day care services in Scotland and Northern Ireland are state-regulated and their supply of services exempt 鈥� whether Respondents鈥� supply of services exempt 鈥� no breach of fiscal neutrality.
Updates to this page
Published 23 January 2019