UTTC VAT – whether services supplied by BBC to Open University exempt under Article 13A(1)(i) of the Sixth VAT Directive – appeal on law from decision of First-tier Tribunal that services were exempt – was BBC a body governed by public law? – no – did BBC have educational aim required by Article 13A(1)(i)? – yes – was BBC other organisation defined by United Kingdom as having similar objects? – yes – appeal dismissed
[2015] UKUT 263 (TCC)
Bailii
England and Wales
VAT
Updated: 01 January 2022; Ref: scu.549098