The Commissioners for HM Revenue and Customs v 1) The Learning Centre (Romford) Ltd, 2) L.I.F.E. Services Ltd: [2019] UKUT 0002 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Nugee and Judge Herrington on 23 January 2019.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 23 January 2019

• Category: Tax
• Release date: 23 January 2019

Read the full decision in The Commissioners for HM Revenue and Customs v 1) The Learning Centre (Romford) Ltd, 2) L.I.F.E. Services Ltd: [2019] UKUT 0002 (TCC).

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.

Published 23 January 2019