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Charity crèches
Customs have clarified their position on the business status of supplies of nursery and crèche facilities where those supplies are made by a charity. This issue has arisen as a result of the High Court cases of CCE v Yarburgh Children's Trust [2002] STC 207and CCE v St Paul's Community Project Ltd [2005] STC 95. See also 'Funny Business' by Mike Truman Taxation 10 February 2005 page 439.
In the earlier case of Yarburgh the High Court decided that the charity was not making supplies by way of business. Despite that decision Customs' position remained that the provision of nursery and crèche facilities in such circumstances was a business activity for VAT purposes. However in St Paul's the court again found in favour of the charity. The court found that the intrinsic nature of the enterprise was not the carrying on...
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