UTTC Value Added Tax – whether services provided by Appellant exempt under Value Added Tax Act 1994, Schedule 9, Group 6, Item 1 – whether Appellant was ‘an eligible body’ within Note (1)(b)- whether Appellant was a college or institution of the University of Wales – whether possible to be an eligible body in relation to some of the Appellant’s activities and not an eligible body in relation to the remainder of its activities
 UKUT 594 (TCC)
Value Added Tax Act 1994
England and Wales
Appeal from – Finance and Business Training Ltd v Revenue and Customs FTTTx 14-Jun-2012
Education – Exemptions – Value Added Tax Act 1994, Sch 9, Group 6, Item 1, Note 1(b )- Exemptions – Whether the Appellant is a college of a university – Whether the Appellant is an eligible body . .
Appeal from – Finance and Business Training Ltd v HM Revenue and Customs CA 28-Oct-2014
Application for leave to appeal . .
Appeal from – Finance and Business Training Ltd v Revenue and Customs CA 19-Jan-2016
The court was asked ‘Does EU law mean that a provider of university courses is entitled to the education exemption from VAT in the same way as a university even if not so entitled under UK VAT law?’ The FTT decided it was not. Although it supplied a . .
Lists of cited by and citing cases may be incomplete.
Updated: 23 January 2022; Ref: scu.521023