YMCA Birmingham and Others v The Commissioners for HM Revenue and Customs: [2020] UKUT 0143 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Marcus Smith and Judge Cannan on 1 May 2020.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 May 2020
Category:
Tax
Release date:
1 May 2020

Read the full decision in .

VAT 鈥� exemption 鈥� welfare services 鈥� art 132(1)(g) VAT Directive 鈥� Item 9 Group 7 sch 9 VATA 1994 鈥� Supporting People Programme 鈥� housing related support 鈥� relevance of identity of recipient of supplies 鈥� meaning of distressed persons 鈥� meaning of instruction.

Updates to this page

Published 1 May 2020