FTTTx VAT – whether services supplied by BBC to Open University exempt under Article 13A(1)(i) Sixth VAT Directive – was BBC body governed by public law? – no – did BBC have educational aim required by Article 13A(1)(i)? – no – was BBC other organisation defined by United Kingdom as having similar educational objects? – yes – held that services supplied by BBC to Open University were exempt under Article 13A(1)(i) Sixth VAT Directive – appeal allowed
[2013] UKFTT 326 (TC)
Bailii
England and Wales
VAT
Updated: 17 November 2021; Ref: scu.513495