Source: All England Reporter
Publisher Citation: [2005] All ER (D) 65 (Nov)
Neutral Citation: [2005] EWHC 2414 (Ch)
Court: Chancery Division

Hart J

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.

The Case

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