The Lilias Graham Trust v The Commissioners for HM Revenue and Customs [2021] UKUT 0036 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Swami Raghavan and Judge Guy Brannan on 18 February 2021

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 18 February 2021

• Category: Tax
• Release date: 18 February 2021

Read full decision The Lilias Graham Trust v HMRC

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

Published 18 February 2021