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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
Revenue and Customs v LIFE Services Ltd (VALUE ADDED TAX) [2017] UKUT 484 (TCC) (18 December 2017)
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-yeswhether
taxpayer a state regulated private welfare institution and therefore entitled
to the exemption-no.
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