FTTTx (Vat – Exempt Supplies : Health and Welfare) VALUE ADDED TAX – exemption for supplies of welfare services – item 9, Group 7, Sch. 9, VATA – whether the services supplied by the operator of school holiday camps for 3 to 17 year olds were services directly connected with the care or protection of children or young persons, or closely linked to such protection (PVD art. 132(1)(h)) – held they were not, and that the appellant provides a single service constituted by what is enjoyed or received by attendance at its camps and that the essential nature of that service is the provision of the activities made available, rather than the care or protection of children or young people – appeal dismissed
[2016] UKFTT 417 (TC)
Bailii
England and Wales
VAT
Updated: 17 January 2022; Ref: scu.565788