BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?

No donation is too small. If every visitor before 31 December gives just £1, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!



BAILII [Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

United Kingdom Upper Tribunal (Tax and Chancery Chamber)


You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v LIFE Services Ltd (VALUE ADDED TAX) [2017] UKUT 484 (TCC) (18 December 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/484.html
Cite as: [2017] UKUT 484 (TCC)

[New search] [Printable PDF version] [Help]



Revenue and Customs v LIFE Services Ltd (VALUE ADDED TAX) [2017] UKUT 484 (TCC) (18 December 2017)


VALUE ADDED TAX- exemption for welfare services in Item 9 Group 7 Sch 9 VATA 1994-whether Item 9 incompatible with article 132 (1) (g) of the Principal Directive-no-whether legislation can be given a conforming construction-yeswhether taxpayer a state regulated private welfare institution and therefore entitled to the exemption-no.

A HTML version of this file is not available click here or view below the pdf version : 484.pdf


BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/484.html