LON (87/164)

No. 2700

Decision given 5 April 1988.

Supply – Whether appellant made exempt supplies – Whether supplies education of a kind provided by a university – Whether appellant a professional body – Value Added Tax Act 1983, Sch. 6, Grp. 6 and 9.

  The issue was whether the services, which the appellant provided for its members in return for their subscriptions, were standard-rated.  p. 735   

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