Defining ‘Protection’ for the purposes of the VAT Welfare Exemption

This commentary focuses on one of the defining planks of the ‘welfare’ exemption which applies (amongst others) to charities.  The relevant provision relates to the ‘care or protection’ of children or young persons.  The review is prompted by the Tribunal decision in Lilias Graham Trust (TC07346).  Whereas the facts will be special to that charity (which has an unusual activity) the case makes some points which have a wider resonance. To read more, click here

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