Rusland Education and Training Ltd (T/A Rusland College v Revenue and Customs: VDT 13 Oct 2006

ZERO-RATING – Books etc – Supplies of distance learning courses – Substantial written material provided together with tutorial support – Single supplies – Whether supplies of education or of printed material with VATA 1994 Sch 8, Grp 3, item 1 0 Held not zero-rated – Appeal dismissed

Citations:

[2006] UKVAT V19806

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 12 April 2022; Ref: scu.246178