Generate a structured brief — facts, issues, held, reasoning, and significance — for this case in seconds. Or browse the verbatim judgment via the source links below.
VAT � Exemption � welfare services � art 132(1)(g) PVD � Item 9 Group 7 sch 9 VATA 1994 � Supporting People programme � housing related support - identity of recipient of supplies � whether distressed persons � whether instruction � whether designed to promote physical or mental welfare � interaction with welfare advice and information in Group 9 sch 7A VATA 1994
Ms Natasha Barnes of counsel, instructed by the General Counsel and Solicitor to HM Revenue & Customs, for the Respondents
In this decision notice the parties are referred to by the following abbreviations:
The Appellants appeal against formal decisions by HMRC, respectively: Birmingham decision dated 19 June 2015, upheld on internal review on 14 October 2015; Black Country decision dated 19 June 2015, upheld on internal review on 15 October 2015; Leicester decision dated 27 September 2016; and Burton decision dated 27 March 2017.� In summary, each of the disputed decisions stated that the provision of �housing related support� did not constitute the supply of welfare services that were exempt for VAT purposes.
Most of this section on background is derived from HMRC�s statement of case but is uncontroversial.� YMCA (or The Young Men�s Christian Association) is a well-known worldwide organisation founded in 1844.� In England it operates through 114 bodies, each registered as a charity and each separately registered for VAT.� The aims of each of the Appellants as stated on the Charity Commission website are:
Auto-extracted from BAILII. Full structured brief in progress — the source links below give you the verbatim judgment in the meantime.
Multiple official and mirror sources — pick whichever loads cleanly on your network.
Common Room
0 comments · About the Common Room →
No comments yet — start the discussion.
Voted-best comments help future students and feed Caselaw's AI study tools.