FTTTx VAT – OUTPUT TAX -provider of standard rated tuition programme set up subsidiary to provide worksheets as zero rated supplies – whether subsidiary made zero rated supplies of worksheets – yes – whether supplies of worksheets part of single standard rated supply of services – no – whether contractual arrangements sham – no – whether contractual arrangements abusive practice – no – appeals allowed
[2014] UKFTT 109 (TC)
Bailii
England and Wales
VAT
Updated: 30 November 2021; Ref: scu.521710