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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Healthwatch Hampshire C.I.C. v Revenue & Customs (VAT - REGISTRATION : Liability for) [2017] UKFTT 325 (TC) (19 April 2017)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC05803.html
Cite as: [2017] UKFTT 325 (TC)(19 April 2017)
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| Decision Number: | TC 05803 |
| Appellant: | Healthwatch Hampshire C.I.C. |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Philip GILLETT |
| Date Of Decision: | 19/04/2017 |
| Main Category: | VAT - REGISTRATION |
| Main Subcategory: | Liability for |
| Notes: | VALUE ADDED TAX – Local Healthwatch Organisation – whether carrying on economic activity for VAT purposes – held yes - whether public body for purposes of Article 13.1 Principal VAT Directive – held no – appeal allowed |