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First-tier Tribunal (Tax)


You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Healthwatch Hampshire C.I.C. v Revenue & Customs (VAT - REGISTRATION : Liability for) [2017] UKFTT 325 (TC) (19 April 2017)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC05803.html
Cite as: [2017] UKFTT 325 (TC)(19 April 2017)

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Decision Number: TC 05803
Appellant: Healthwatch Hampshire C.I.C.
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Philip GILLETT
Date Of Decision: 19/04/2017
Main Category: VAT - REGISTRATION
Main Subcategory: Liability for
Notes: VALUE ADDED TAX – Local Healthwatch Organisation – whether carrying on economic activity for VAT purposes – held yes - whether public body for purposes of Article 13.1 Principal VAT Directive – held no – appeal allowed
PDF Copy:                                 [2017] UKFTT 325 (TC)


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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC05803.html