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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 May 2020
Category:
Tax
Release date:
1 May 2020

Read the full decision in YMCA Birmingham and Others v The Commissioners for HM Revenue and Customs: [2020] UKUT 0143 (TCC).

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.

Updates to this page

Published 1 May 2020