TC09680 - [2025] UKFTT 01332 (TC)

Case Number: TC09680

Civil Justice Centre, Birmingham

Appeal reference: TC/2024/02103

VAT – Value Added Tax Act 1994 Sch 9 (Exemptions) Group 7 (Health and welfare) item 9 –

statutory interpretation –Inco Europe Ltd –Marleasing –fiscal neutrality – appeal dismissed.

Further submissions: 3 October 2025

Judgment date: 7 November 2025

Before

TRIBUNAL JUDGE BLACKWELL

Between

CASCADE CARE LIMITED

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Mr Michael Ripley, instructed by Kingscrest Services Ltd (trading

as VAT Solutions)

For the Respondents: Mr Joshua Carey, instructed by the General Counsel and Solicitor to HM Revenue and Customs

DECISION