Finance and Business Training Ltd v HM Revenue and Customs: UTTC 26 Nov 2013

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

[2013] UKUT 594 (TCC)
Bailii
Value Added Tax Act 1994
England and Wales
Citing:
Appeal fromFinance 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 . .

Cited by:
Appeal fromFinance and Business Training Ltd v HM Revenue and Customs CA 28-Oct-2014
Application for leave to appeal . .
Appeal fromFinance 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.

VAT

Updated: 23 January 2022; Ref: scu.521023