Different treatment of suppliers situated in different devolved areas
In The Learning Centre (Romford) v HMRC [2017] UKFTT 492 (13 June 2017) the FTT found that UK law discriminated between suppliers situated in different devolved areas of the UK and was therefore unlawful under the Principal VAT Directive.
The Learning Centre provided day care to vulnerable adults with learning difficulties who were referred to as ‘students’. The education provided was geared towards teaching the students independent living. HMRC had refused the Learning Centre’s application for deregistration. It had always accepted that the Learning Centre provided welfare services; the issue was that in its view the centre was not a charity a state regulated institution or a public body (VATA 1994 Sch 9 group 7 item 9).
The Learning Centre contended that it was a regulated institution as all its staff had current disclosure and...
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Different treatment of suppliers situated in different devolved areas
In The Learning Centre (Romford) v HMRC [2017] UKFTT 492 (13 June 2017) the FTT found that UK law discriminated between suppliers situated in different devolved areas of the UK and was therefore unlawful under the Principal VAT Directive.
The Learning Centre provided day care to vulnerable adults with learning difficulties who were referred to as ‘students’. The education provided was geared towards teaching the students independent living. HMRC had refused the Learning Centre’s application for deregistration. It had always accepted that the Learning Centre provided welfare services; the issue was that in its view the centre was not a charity a state regulated institution or a public body (VATA 1994 Sch 9 group 7 item 9).
The Learning Centre contended that it was a regulated institution as all its staff had current disclosure and...
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