FTTTX VALUE ADDED TAX – exemption for the provision of education – whether the appellant was an ‘eligible body’ within item 1, Group 6, Schedule 9, VATA as being a college or institution of a UK university (Note 1(b)) – finding that the arrangements entered into between the appellant and Middlesex University were aimed at constituting the appellant as a college of that university for relevant purposes – but the evidence was such that the Tribunal was unable to find as a fact that sufficient of the appellant’s student body in fact progressed to degree courses at the university – therefore no finding that those arrangements were rendered a reality by the student careers of the appellant’s students, taken as a whole – therefore the Tribunal did not find as a fact that the appellant was a college of that university for relevant purposes – burden of proof on the point in the appeal not discharged by the appellant – appeal dismissed in part
Citations:
[2012] UKFTT 342 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 03 November 2022; Ref: scu.462748