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
 UKFTT 382 (TC)
England and Wales
Appeal from – 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 . .
At FTTTx – Finance and Business Training Ltd v HM Revenue and Customs CA 28-Oct-2014
Application for leave to appeal . .
At FTTTx – 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.462798