VAT – EXEMPT SUPPLIES – health and welfare – welfare services for care or protection of children – whether supplies of the services of carers to private welfare institutions exempt – whether article 13A(1)(g) of EC Sixth Directive so implemented in VAT Act 1994 as to exempt supplies made by agency having regard to meaning of ‘state-regulated’ in item 9(b) of group 7 of Sch 9 of VATA – yes – appeal allowed
Citations:
[2005] UKVAT V19041
Links:
Jurisdiction:
England and Wales
VAT
Updated: 26 July 2022; Ref: scu.225145