|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 65 (Nov)|
|Neutral Citation:|| EWHC 2414 (Ch)|
|Representation||James Puzey (instructed by the Solicitor for Revenue and Customs) for the Commissioners.|
|The taxpayer did not appear and was not represented.|
|Judgment Dates:||4 November 2005|
Value added tax - Supply of goods or services - Supply - Exemptions - Welfare services - Whether taxpayer supplying services of staff rather than welfare services themselves - Whether state exercising control over institutions hiring staff from taxpayer rather than taxpayer itself - , Sch 9, Group 7.