Commentary

BB/7/02 VAT liability of commercially provided residential care

Part V16 Forms and other HMRC material

BB/7/02 VAT liability of commercially provided residential care

BB/7/02 VAT liability of commercially provided residential care

Business Brief, Issue 7. 21 March 2002

This Business Brief sets out Customs' policy on the VAT liability of commercially provided residential care. It follows a High Court ruling against Customs' view that residential care, provided in an appropriately licensed care institution, was exempt from VAT as care provided in a hospital or other similar establishment.

Background

The High Court supported the VAT Tribunal decision (in the case of Kingscrest Associates Ltd and Montecello Ltd) that care provided commercially by Kingscrest, in its residential homes for children and young adults with learning difficulties, was not

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial