Reverend Jane Taylor (t/a Asmill House Retreats) v Revenue & Customs

Subject Matter

REVENUE — Value added tax — Exemption — Provision of spiritual welfare services as part of a retreat — Appellant self-supporting minister of the Church of England — Whether appellant state-regulated — Whether Church of England Measures and Canons of the Church of England public general Acts — Application of fiscal neutrality — Value Added Tax Act 1994, Sch 9, Grp 7, item 9

[2021] UKFTT 405 (TC), FTT

Commentary

Law and Religion UK
VAT, Church Measures and state regulation: Reverend Jane Taylor (t/a Asmill House Retreats) Case comment