36 Queen Street, London, EC4R 1BN | +44 (0)20 7242 2642
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

Latest news:

Gray’s Inn Tax Chambers are delighted to announce Michael Firth is to be appointed King’s Counsel as per the new Silk appointments announced on Friday 19th January 2024.
22 Jan 2024
Gray’s Inn Tax Chambers are delighted to have won two awards at this year’s Chambers UK Bar Awards ceremony held on 30 November.
04 Dec 2023
GITC Review
The 2022 GITC Review is now available
If you would like to be added to the mailing list for future issues of the GITC Review, please send an email to Jane.Fullbrook@taxbar.com.
Read review