YMCA Birmingham and Others v The Commissioners for HM Revenue and Customs: [2020] UKUT 0143 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Marcus Smith and Judge Cannan on 1 May 2020.
Read the full decision in .
VAT – exemption – welfare services – art 132(1)(g) VAT Directive – Item 9 Group 7 sch 9 VATA 1994 – Supporting People Programme – housing related support – relevance of identity of recipient of supplies – meaning of distressed persons – meaning of instruction.