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 is delighted to announce that Nicholas Macklam has joined Chambers.
18 Jun 2024
Tolleys Taxation Awards 2024
We are pleased to announce that we have won the Tolleys Taxation Awards 2024 for Tax Chambers of the Year.
28 May 2024
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