|
Notes:
|
VAT: Exemption for welfare services- appellant providing welfare services not regulated by Health and Social Care Act – whether exempt from registration and so within Item 9 Group 7 sch 9 VATA: held No; whether Art 133 to be construed as including the supply: held no; whether Note 9 breached the principle of fiscal neutrality in affording exemption to charities supplying the same services: held Yes.
|
