This brief explains HMRC’s position following the judgment of the Court of Appeal in the joint appeals of LIFE Services Ltd and The Learning Centre (Romford) Ltd and the Supreme Court’s decision to refuse leave to appeal on 15 January 2021.
The cases concerned the VAT liability of daycare services provided by private bodies to vulnerable adults in England. The earlier decisions of the Upper Tribunal were affirmed in both cases.
This confirms that HMRC’s view of what the legislation means is correct. Providers must be charities, public bodies or regulated by the relevant authority in the country concerned, in order to be able to exempt their supply of services.
Source: gov.uk
Latest Posts in "United Kingdom"
- UK Budget 2025: VAT E-Invoicing, Digital Compliance, and Post-Brexit Tax Reforms Announced
- FTT Rules HMRC Closure Notice Bars VAT Registration: Hairdresser’s Turnover Below Threshold, Appeal Allowed
- UK Tribunal Rules Self-Employed Hairdresser Not Liable for VAT Registration Under Rent-a-Chair Model
- EU Insists on VAT Representative for UK Firms Despite British Objections to Import Rules
- Mandatory B2B e-invoicing as of April 2029
