[2014] UKUT 0046 (TCC)

Upper Tribunal (Tax and Chancery Chamber)

[The appeal against this decision is reported at [2017] BVC 20.]

Judge Roger Berner, Judge Judith Powell.

Decision released 30 January 2014.

Value added tax – Supply of education – Whether supplies of catering and entertainment services to members of the public are exempt as supplies ‘closely related’ to the provision of education – Yes – Value Added Tax Act 1994 (‘VATA 1994’), Sch. 9, Grp. 6, item 4 – Directive 77/388 (the Sixth VAT Directive), art. 13(A)(1)(m) (recast as Directive 2006/112 (the Principal VAT Directive), art. 132(1)(i)) – Appeal dismissed.

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