![TC09680 - [2025] UKFTT 01332 (TC)](https://backend.juristeca.com/files/emisores/logo_7HSuEAV.png){kind=logo}
Parties’ Arguments
Parties’ Arguments
Cascade’s case
The primary argument of Cascade relies on a plain and literal reading of the legislation. Since 1 January 2018 CIW commenced its regulation of welfare services in Wales, pursuant to an act of the National Assembly of Wales, and such an act does not fall within the definition of “Act” in Note 8. Therefore the services are not “state-regulated” and so the exemption in Item 9 does not apply.
- Heading
- Introduction
- Legislative Framework
- EU VAT Legislation
- Welsh devolution and the regulation of social care in Wales
- Parties’ Arguments
- HMRC’s case
- Drafting error
- Updating construction
- Conforming interpretation
- Cascade’s response
- Conforming interpretation
- Discussion
- Drafting error
- Intended purpose of the statute
- Inadvertence
- The provision that Parliament would have made
- Conclusion
- Updating construction
- Conforming interpretation
- Alleged breach of EU law
- Is a conforming interpretation possible?
- Conclusions