Healthwatch Hampshire C.I.C. v Revenue & Customs (VAT - REGISTRATION : Liability for) [2017] UKFTT 325 (TC)
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
Cited in 1 later judgment