UTTC VALUE ADDED TAX – exempt supplies – education – PVD arts 131-133 – Note (1)(b) Item 1 Gp 6 Sch 9 Value Added Tax Act 1994 – whether education provided by ‘eligible body’ – whether respondent a college of a university – tests to be applied – role of the Upper Tribunal – appeal allowed see: [2014] UKFTT 218 (TC)
[2016] UKUT 193 (TCC)
Bailii
England and Wales
Citing:
Appeal from – SAE Education Ltd v Revenue and Customs FTTTx 28-Feb-2014
VAT – Exemption – Company providing educational courses to students – succession of agreements between company and university – whether supply of educational courses by company exempt – whether courses supplied by eligible body – whether company a . .
Cited by:
Appeal from – SAE Education Ltd v Revenue and Customs CA 28-Jul-2017
. .
At UTTTx – SAE Education Ltd v Revenue and Customs SC 20-Mar-2019
The appellant contended that its supplies of education to students in the United Kingdom were exempt from VAT as a college of Middlesex University. SEL is a subsidiary of SAE Technology Group BV. Both are part of the SAE group of companies which . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 21 January 2022; Ref: scu.567348
