The college supplied educational services by distance learning. The commissioner sought to argue that printe daterials supplied with the course were ancillary and did not have the same exemption form VAT.
Held: The supplies did benefit from the exemption. The attempt to separate out the supply of prnted course materials was articifial and inconvincing. The court had to decide whether it was a separate supply. Save that it had not been necessary to make a findng that the provision of the materials was ancillary to the supply of educational services, the original decision of the tribual was correct, and should be restored. Appeal courts should be circumspect in overturning assessments made bu first-instance tribunals: ‘Not every nuance of a first-instance tribunal’s assessment of the evidence can be conveyed in its written reasons, however carefully prepared’ (Lord Walker of Gestingthorpe)
Judges:
Lord Walker of Gestingthorpe, Lord Carswell, Lord Steyn, Lord Hutton, Lord Rodger of Earlsferry
Citations:
[2005] UKHL 62, Times 26-Oct-2005, [2005] STC 1597, [2005] 1 WLR 3351, [2005] 4 All ER 933
Links:
Statutes:
Citing:
Cited – Beynon and Partners v Customs and Excise HL 25-Nov-2004
The House asked whether the personal administration of a drug such as a vaccine by an NHS doctor to a patient is a taxable supply for the purposes of value added tax. The provision of medical care in the exercise of the medical and paramedical . .
Cited – Faaborg-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 . .
Appeal from – College 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 . .
Cited – Commissioners 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 . .
Cited – College 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 . .
Cited – Commissioners 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 . .
Tribunal Decision – International Correspondence Schools Limited v Commissioners of Customs and Excise VDT 2002
. .
Cited by:
Cited – HM Revenue and Customs v Weight Watchers (UK) Ltd ChD 21-Jan-2008
The court was asked whether the weight-watchers program which included attendance at a course and a supply of supporting materials was one single standard-rated supply or separate supplies of zero-rated printed materials and standard-rated support . .
Cited – Office of Fair Trading (OFT) v Abbey National Plc and Others SC 25-Nov-2009
The banks appealed against a ruling that the OFT could investigate the fairness or otherwise of their systems for charging bank customers for non-agreed items as excessive relative to the services supplied. The banks said that regulation 6(2) could . .
Lists of cited by and citing cases may be incomplete.
VAT, Education
Updated: 04 July 2022; Ref: scu.231237
