St Georges University Ltd v Revenue and Customs (Value Added Tax – Education and Vocational Training): FTTTx 22 Jan 2021

VAT – HMRC refusal of application to cancel VAT registration – whether supplies made in restaurant were closely related to exempt supplies of education – held yes – decision to refuse to cancel registration unreasonable – appeal allowed

Citations:

[2021] UKFTT 13 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 November 2022; Ref: scu.661748