Commentary

BB/1A/97 Liability of residential and nursing care unchanged

Part V16 Forms and other HMRC material

BB/1A/97 Liability of residential and nursing care unchanged

BB/1A/97 Liability of residential and nursing care unchanged

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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