VAT- welfare exemption – Article 132(1)(h) – services directly connected to the care or protection of children – exclusion in Note 7 Group 7 Schedule 9 VATA 1994 for accommodation for ‘supply’ of accommodation except where it is ‘ancillary’ to the provision of care – ‘supply’ did not cover supply within a composite supply – ‘ancillary’ in Note 7 in VATA 1994 did not incorporate definition of ancillary supply used in Card Protection Plan (Case C-349/96) – appeal dismissed
Citations:
[2021] UKUT 36 (TCC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 22 October 2022; Ref: scu.658638