United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> The Lilias Graham Trust v Revenue and Customs (Rev 1) [2021] UKUT 36 (TCC) (18 February 2021)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/36.html
Cite as: [2021] UKUT 36 (TCC), [2021] BVC 506, [2021] STI 1149, [2021] STC 662

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The Lilias Graham Trust v Revenue and Customs [2021] UKUT 36 (TCC) (18 February 2021)

VAT- welfare exemption - Article 132(1)(h) - services directly connected to the care or protection of children - exclusion in Note 7 Group 7 Schedule 9 VATA 1994 for accommodation for "supply" of accommodation except where it is "ancillary" to the provision of care - "supply" did not cover supply within a composite supply - "ancillary" in Note 7 in VATA 1994 did not incorporate definition of ancillary supply used in Card Protection Plan (Case C-349/96), ECLI:EU:C:1999:93 - appeal dismissed

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