The Commissioners for HM Revenue and Customs v SAE Education Limited: [2016] UKUT 0193 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Bishopp and Judge Brannan on 25 April 2016.
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VALUE ADDED TAX 鈥� exempt supplies 鈥� education 鈥� PVD arts 131-133 鈥� Note (1)(b) Item 1 Gp 6 Sch 9 Value Added Tax Act 1994 鈥� whether education provided by 鈥渆ligible body鈥� 鈥� whether respondent a college of a university 鈥� tests to be applied 鈥� role of the Upper Tribunal 鈥� appeal allowed.
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Published 1 December 2016