The exemption for welfare services and profit-making non-regulated bodies
In HMRC v LIFE Services [2017] UKUT 484 (18 December 2017) the UT found that a body that was neither a charity nor a regulated body could not avail itself of the exemption for the supply of welfare services (VATA 1994 Sch 9 group 7 item 9).
LIFE is a profit-making private organisation which provides day care services for adults with a range of disabilities. The issue was whether LIFE’s supplies were exempt supplies of welfare services.
The FTT had found that although LIFE’s supplies did not fall within item 9 they should be treated as exempt on the basis that item 9 was incompatible with the Principal VAT Directive by recognising as exempt from VAT supplies made by charities but not those made by LIFE.
The UT found that the FTT had erred when...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
The exemption for welfare services and profit-making non-regulated bodies
In HMRC v LIFE Services [2017] UKUT 484 (18 December 2017) the UT found that a body that was neither a charity nor a regulated body could not avail itself of the exemption for the supply of welfare services (VATA 1994 Sch 9 group 7 item 9).
LIFE is a profit-making private organisation which provides day care services for adults with a range of disabilities. The issue was whether LIFE’s supplies were exempt supplies of welfare services.
The FTT had found that although LIFE’s supplies did not fall within item 9 they should be treated as exempt on the basis that item 9 was incompatible with the Principal VAT Directive by recognising as exempt from VAT supplies made by charities but not those made by LIFE.
The UT found that the FTT had erred when...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
