VALUE ADDED TAX – exemption in Article 132(1)(h) of Council Directive 2006/112/EEC and item 9 of Group 7 of Schedule 9 to the Value Added Tax Act 1994 – whether services provided by the Appellant as operator of school holiday camps were ‘services . . closely linked to the protection of children and young persons’ and supplies of ‘welfare services’ – held that those services amounted to a single composite supply of which the predominant element was childcare (as opposed to the provision of activities) and therefore that they fell within the scope of the above provisions and qualified for the exemption
Citations:
[2019] UKFTT 678 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 25 November 2022; Ref: scu.646906
