College of Estate Management v Commissioners of Customs and Excise: ChD 13 Nov 2003

The college appealed a finding that the supply of course manuals to its students was part of its exempt rather than zero-rated supply.
Held: ‘Once it is decided that there is a single supply from an economic view which should not be artificially split, the character of the principal supply must be determined and this in turn determines the character of the supplies of the ancillary supplies.’ There was a single supply of its services as a distance learning college to its students, of the goods and services, its teaching and examination services and the printed matter. This was reflected in the single price paid for all of them. That single supply should not be artificially split into supplies of its component parts. The principal supply in this case was of education and examination services. The supply of the printed matter was a component part of that single supply, not an add-on supply.
The Hon Mr Justice Lightman
[2003] EWHC 2712 (Ch)
Value Added Tax Act 1994 S-9 G-6 I-1 I-3
England and Wales
CitedCommissioners of Customs and Excise v Madgett and Baldwin (trading as Howden Court Hotel) ECJ 22-Oct-1998
The court considered the criteria for determining whether the provision to guests by a hotelier of travel services (and in particular transport to and from the hotel and excursions) constituted supply which was ancillary to the supply of . .
CitedCard Protection Plan Ltd v Commissioners of Customs and Excise HL 6-Feb-2001
The appellants sold a system protecting credit card holders against the consequences of loss or theft. They claimed that it was insurance and exempt from VAT. The commissioners said it was a service and vatable. The card provided a range of services . .
CitedFaaborg-Gelting Linien v Finanzamt Flensburg ECJ 2-May-1996
A non-takeaway restaurant is a supply of services, and a ferry supply was made from its place of business. The supply of prepared food and drink at a restaurant resulted from a whole series of services (including the preparation and service of the . .
CitedCommissioners of Customs and Excise v British Telecommunications Plc HL 11-Feb-1999
The cost of the delivery of a quantity of new cars from the factory or depot to the purchaser is incidental and ancillary to the supply of the cars themselves, and the VAT on delivery charges was not reclaimable by the purchasing company as Input . .
CitedCard Protection Plan Ltd v Commissioners of Customs and Excise ECJ 25-Feb-1999
A company procuring insurance purchases for credit card protection was as exempt from VAT as was the insurer. A provision which restricted the ability to claim such exemption to those registered as insurers under national was invalid under European . .

Cited by:
Appeal fromCollege of Estate Management v Commissioners of Customs and Excise CA 11-Aug-2004
When offering courses to distance learning students, the College offered materials for the courses. As part of the course this supply would be exempt, as books, the supply would be zero-rated, but the taxpayer would be able to reclaim its VAT . .

These lists may be incomplete.
Updated: 15 July 2021; Ref: scu.187985