References: [2014] UKUT 46 (TCC)
Links: Bailii
UTTC VAT – whether supplies of catering and entertainment services to members of the public are exempt as supplies closely related to the provision of education – Sixth VAT Directive, Article 13A(1)(m); Principal VAT Directive, Article 132(1)(i) – VATA 1994, Sch 9, Group 6, Item 4
This case cites:
- Appeal from – Brockenhurst College -v- Revenue & Customs FTTTx (Bailii, [2013] UKFTT 153 (TC))
FTTTx Value Added Tax – Group 6 Schedule 9 VATA 1994 – Supply of Education -Whether catering and entertainment closely related supplies -Whether exempt supplies – Yes – Appeal Allowed. . .
