Revenue and Customs Commissioners v The Learning Centre (Romford) Ltd; Revenue and Customs Commissioners v L.I.F.E. Services Ltd

Core Citations

REPORTED OPINION OF in

• [2019] BVC 504
• [2019] STC 419

APPEAL RESOLVED in

• Leisure, Independence, Friendship and Enablement Services Ltd v The Commissioners for HM Revenue and Customs

This document cites

• Life Services Ltd
• Revenue and Customs Commissioners v L I F E Services Ltd
• Learning Centre (Romford) Ltd
• Safeguarding Vulnerable Groups Act 2006
• Value Added Tax Act 1994



See all quotations

• Finance Act 1972
• Northern Ireland (Temporary Provisions) Act 1972
• Northern Ireland Act 1974
• Northern Ireland Assembly Act 1973
• Value Added Tax Act 1983
• Care Standards Act 2000
• Health and Social Care Act 2008
• Value Added Tax (Welfare) Order 1985
• Ambulanter Pflegedienst Kügler GmbH v Finanzamt für Körperschaften I in Berlin.
• Kingscrest Associates Ltd and Montecello Ltd v Commissioners of Customs & Excise.
• Staatssecretaris van Financiën v Fiscale Eenheid X NV cs.
• The Queen, on the application of TNT Post UK Ltd v The Commissioners for Her Majesty’s Revenue and Customs.
• Commissioners for Her Majesty’s Revenue and Customs v The Rank Group plc.
• H. A. Solleveld (C-443/04) and J. E. van den Hout-van Eijnsbergen (C-444/04) v Staatssecretaris van Financiën.
• Commission of the European Communities v French Republic.
• Finanzamt Steglitz v Ines Zimmermann.