BB/1A/97 Liability of residential and nursing care unchangedBusiness Brief, Issue 1. 24 January 1997Following a tribunal decision in March 1996 in the case of Kaul (t/a Alpha Care Services) v C & E Comrs (1996) VAT Decision 14028 unreported [Part V12], there has been some doubt about the liability of care provided in residential and nursing homes made by certain providers.The tribunal found that exemption under VATA 1994 Sch 9 Group 7 item 4 is limited to activities carried out by bodies or organisations such as corporations, limited companies or other “legal” persons and not by individuals or “natural”
Business Brief, Issue 1. 24 January 1997
Following a tribunal decision in March 1996 in the case of Kaul (t/a Alpha Care Services) v C & E Comrs (1996) VAT Decision 14028 unreported [Part V12], there has been some doubt about the liability of care provided in residential and nursing homes made by certain providers.
The tribunal found that exemption under VATA 1994 Sch 9 Group 7 item 4 is limited to activities carried out by bodies or organisations such as corporations, limited companies or other “legal” persons and not by individuals or “natural”
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