Commissioners for HM Revenue and Customs v Life Services Limited (Upper Tribunal)  UKUT 484 (TCC)
Tuesday 30 January 2018
Jonathan Davey QC has acted successfully for the Appellants in an important charity / tax dispute before the Upper Tribunal (Tax and Chancery Chamber). The case concerns the meaning of key legislative concepts including “devoted to social well-being”, as well as the functioning of the EU law principle of fiscal neutrality, in the context of a dispute concerning the proper tax treatment to apply to a profit-making private organisation providing day care services for adults with disabilities. The Upper Tribunal (Mr Justice Mann and Judge Timothy Herrington) upheld the grounds of appeal advanced by the Appellants in respect of the decision of the First-tier Tribunal (Judge Charles Hellier and William Haarer) ( UKFTT 444 (TC)). A further element in the dispute, regarding the interaction between the UK’s devolved political/legal structure and EU VAT legislation, will be heard by the Upper Tribunal at a forthcoming hearing.