Court of Appeal.

Sir Nicolas Browne–Wilkinson V–C, Woolf and Staughton L JJ.

Judgment delivered 3 February 1989.

Value added tax – Exemption – Education – Company limited by guarantee registered as a charity – Company charged a fee to students with the intention of producing surplus income – Surplus applied for charitable purposes – Whether education supplied ‘otherwise than for profit’ – Whether exempt – Value Added Tax Act 1983, Sch. 6, Grp. 6, item 2(a); Sixth EC Directive (77/388/EEC), Art. 13A, para. 2(a).

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