In Leisure, Independence, Friendship and Enablement Services Ltd v HMRC; and Learning Centre (Romford) Ltd v HMRC [2020] EWCA Civ 452 the Court of Appeal held that the welfare services exemption did not extend to adult day-care services provided by two private companies.
Source: taxjournal.com
Latest Posts in "United Kingdom"
- UK Supreme Court Rules on VAT Deductibility for Professional Fees in Share Sale Transactions
- UK Tribunal Rules Personalized Book Services VAT-Exempt as Primary Supply is Book Production
- 2025: Celebrity Traitors, Trump’s Tariffs, and the Year Tax Law Got Even Weirder
- UK to Mandate B2B E-Invoicing for All VAT Invoices Starting April 2029
- Audit Office Monitors Council’s VAT Filing Amid Potential £600k HMRC Fine Risk
