London College of Computing Ltd v HM Revenue and Customs; UTTC 16 Aug 2013

References: [2013] UKUT 404 (TCC)
Links: Bailii
UTTC VAT – Exempt supplies – education – whether provided by ‘eligible body’ – whether college of a university – tests to be applied – appeal dismissed
UTTC VAT – Exempt supplies – education – whether provided by ‘eligible body’ – whether college of a university – tests to be applied – appeal dismissed