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Parents and Children Together v. Commissioners of Customs and Excise – VAT Tribunal

This case concerned a society which arranged adoptions for girls in orphanages in China with parents in Oxfordshire. The society argued that the supplies should be exempt from VAT as supplies of welfare for children or alternatively international services. The Tribunal disagreed. The services were supplied to the prospective adoptive parents and not the children and where thus insufficiently connected with the welfare of the children themselves and they were supplied in the United Kingdom.

Hugh McKay, instructed by the Solicitor of Customs & Excise, for the Respondent

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