Families for Children v Customs and Excise: VDT 14 Feb 2005

VDT EXEMPT SUPPLIES – Welfare services – Independent profit-making foster agency – Supplies to local authorities – Whether supply of welfare services – Yes – VAT Act 1994 Schedule 9 Group item 9 – Whether supplied by ‘organization recognized as charitable’ by the laws of the UK – EC Sixth Directive Art 13.1(g) and (h) – Matter adjourned pending outcome of reference in Kingscrest Associates Ltd

Citations:

[2005] UKVAT V18937

Links:

Bailii

VAT

Updated: 29 June 2022; Ref: scu.223176