VAT – Exemption for welfare services – Item 9 Group 7 Sch 9 VATA – Respondents providing day care services in England and not state-regulated – whether Item 9 breaches fiscal neutrality on basis that providers of day care services in Scotland and Northern Ireland are state-regulated and their supply of services exempt – whether Respondents’ supply of services exempt – no breach of fiscal neutrality
Citations:
[2019] UKUT 2 (TCC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 14 June 2022; Ref: scu.635219