The Commissioners for HM Revenue and Customs v LIFE Services Ltd: [2017] UKUT 0484 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Mann and Judge Herrington on 18 December 2017.
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VALUE ADDED TAX– exemption for welfare services in Item 9 Group 7 Sch 9 VATA 1994-whether Item 9 incompatible with article 132 (1) (g) of the Principal Directive-no-whether legislation can be given a conforming construction-yes-whether taxpayer a state regulated private welfare institution and therefore entitled to the exemption-no.
Published 18 December 2017