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 – yes – whether taxpayer a state regulated private welfare institution and therefore entitled to the exemption – no.
[2017] UKUT 484 (TCC)
Bailii
England and Wales
Updated: 19 July 2021; Ref: scu.665573