Market leading insight for tax experts
View online issue

The Lilias Graham Trust v HMRC

In The Lilias Graham Trust v HMRC [2021] UKUT 36 (TCC) (18 February 2021) the Upper Tribunal (UT) held that accommodation provided by a trust was part of a single exempt supply of welfare services and not excluded from exemption by VATA 1994 Sch 9 Group 7 note 7.

The Lilias Graham Trust (LGT) ran a residential assessment centre where the parenting capabilities of parents referred by local authority social workers were assessed. A variety of support and advice was provided to parents during their residential placements (which on average lasted around 12 weeks). The local authorities were charged a fixed fee per family per week by LGT for the services it provided.

The issue in dispute was whether the accommodation provided by LGT was excluded from exemption by VATA 1994 Sch 9 Group 7 note 7 (‘the note 7 exclusion’). This exclusion provided that the welfare services exemption did not apply to the supply of...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.