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United Kingdom Upper Tribunal (Tax and Chancery Chamber)


You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> YMCA Birmingham and Others v Revenue and Customs (VAT - exemption - welfare services) [2020] UKUT 143 (TCC) (1 May 2020)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/143.html
Cite as: [2020] WLR(D) 282, [2020] 4 WLR 76, [2020] STC 1866, [2020] BVC 532, [2020] UKUT 143 (TCC)

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YMCA Birmingham and Others v Revenue and Customs: [2020] UKUT 143 (TCC) (1 May 2020)

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

1 May 2020

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/143.html