Revenue and Customs Brief 9 (2021): VAT liability of daycare services supplied by private bodies in England and Wales
This brief explains VAT liability of daycare services supplied by private bodies in England and Wales.
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▤ Verbatim text from source document
This brief explains HMRC’s position following the judgment of the Court of Appeal in the joint appeals of LIFE Services Ltd and The Learning Centre (Romford) Ltd and the Supreme Court’s decision to refuse leave to appeal on 15 January 2021.