Policy paper

Revenue and Customs Brief 9 (2021): VAT liability of daycare services supplied by private bodies in England and Wales

This brief explains VAT liability of daycare services supplied by private bodies in England and Wales.

• From: HM Revenue & Customs
• Published: 11 June 2021

Documents

Revenue and Customs Brief 9 (2021): VAT liability of daycare services supplied by private bodies in England and Wales

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Details

This brief explains HMRC’s position following the judgment of the Court of Appeal in the joint appeals of LIFE Services Ltd and The Learning Centre (Romford) Ltd and the Supreme Court’s decision to refuse leave to appeal on 15 January 2021.

Published 11 June 2021