FTTTx VAT – EXEMPT SUPPLIES – Education – Land – whether term-time supplies of student accommodation exempt or standard-rated- whether supplies made by college or its wholly owned subsidiary with whom the students concluded accommodation agreements – economic reality was that college was the supplier – supply of accommodation exempt as closely related to education (Group 6 Schedule 9 VATA 1994) – in any case supply of accommodation by subsidiary would not have fallen within exception provided by Item 1(d) Group 1 Schedule 9 VATA 1994 to land exemption – college in term-time was not a similar establishment to hotel – appeal dismissed
[2014] UKFTT 1092 (TC)
Bailii
England and Wales
VAT
Updated: 24 December 2021; Ref: scu.540311