Revenue and Customs v The Learning Centre (Romford) Ltd and Another: UTTC 23 Jan 2019

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:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 June 2022; Ref: scu.635219