Decision given by Stephen Oliver QC (Chairman) on 5 June 2001.
Exemption – Welfare services – Inter-country adoption – Services provided by adoption agency to potential adopters – Whether directly connected with the protection of children – Zero-rating – Whether supply of services made outside EC member states – Value Added Tax Act 1994, Sch. 9, Grp. 7, item 9 and Note (6) and Sch. 8, Grp. 7, item 2(c).
The issues were whether supplies made by the appellant in preparation for prospective adoptions fell to be standard-rated as ruled by the commissioners, or either exempt or zero-rated as claimed by the appellant.