Birmingham and Solihull Learing Exchange Ltd v Revenue and Customs: VDT 27 Oct 2005

SUPPLIES – Appellant administering and distributing grants on behalf of Learning and Skills Council for England – whether a supply of services to the recipients of the grants and whether such supplies are carried out in the course or furtherance of a business – on the facts, no supply of services to the recipients – appeal allowed

[2005] UKVAT V19310
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.237993