The Commissioners for HM Revenue and Customs v LIFE Services Ltd: [2017] UKUT 0484 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Mann and Judge Herrington on 18 December 2017.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
18 December 2017
Category:
Tax
Release date:
18 December 2017

Read the full decision in The Commissioners for HM Revenue and Customs v LIFE Services Ltd: [2017] UKUT 0484 (TCC).

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-yes-whether taxpayer a state regulated private welfare institution and therefore entitled to the exemption-no.

Updates to this page

Published 18 December 2017