VALUE ADDED TAX – Exemptions – Education – Company in the business of providing educational courses to fee-paying students – Recognition Agreement between company and university – Whether supply of educational courses by company exempt – Whether educational courses supplied by eligible body – Whether company a college of a university – Value Added Tax Act 1994, Sch 9, Group 6, item 1, note (1) – EC Council Directive 77/388, art 13A(1)(i), (2)(a) – appeal allowed
Citations:
[2007] UKVAT V19978
Links:
Jurisdiction:
England and Wales
VAT
Updated: 30 November 2022; Ref: scu.249765
