Queen’s Bench Division.

Judgment delivered 4 July 1980.

Value added tax – Services to overseas traders – Taxpayer providing educational courses in the UK – Overseas organisations enrolling foreign students to attend the courses – Whether taxpayer acting as agent for overseas organisations – Whether services zero-rated – Finance Act 1972, Sch. 4, Grp. 9, item 1 (now Sch. 5, Grp. 9, item 1).

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