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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> 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)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/484.html
Cite as: [2017] UKUT 484 (TCC)
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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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