Education and training | Croner-i Tax and Accounting

Academies, refunds of VAT

Legislation/Regulatory – VATA94 s. 33B

Advancement of education, charitable trust for

Commentary – Tax Reporter ¶815-130 ; Tax Reporter ¶815-210

Case Law – Associated Artists, Ltd. v. Commissioners of Inland Revenue ; BRIGHTON COLLEGE v. MARRIOTT (H.M. INSPECTOR OF TAXES). ; COMMISSIONERS OF INLAND REVENUE v. NATIONAL ANTI-VIVISECTION SOCIETY ; Commissioners of Inland Revenue v. City of Glasgow Police Athletic Association ; Commissioners of Inland Revenue v. McMullen and Others (Trustees of Football Association Youth Trust) and Attorney-General ; Commissioners of Inland Revenue v. The Royal Naval and Royal Marine Officers' Association ; SPECIAL COMMISSIONERS OF INCOME TAX v. PEMSEL. ; THE COMMISSIONERS OF INLAND REVENUE v. THE PEEBLESSHIRE NURSING ASSOCIATION. ; The Camille and Henry Dreyfus Foundation, Inc. v. Commissioners of Inland Revenue ; Trustees of the Dean Leigh Temperance Canteen v. Commissioners of Inland Revenue

Allowable deductions

Commentary – Tax Reporter ¶208-850 ; Tax Reporter ¶213-400 ; Tax Reporter ¶213-550 ; Tax Reporter ¶707-930 ; Tax Reporter ¶707-950

HMRC Guidance – BIM35660 ; BIM42526 ; BIM45047

Case Law – ATHERTON (H.M. INSPECTOR OF TAXES) v. BRITISH INSULATED AND HELSBY CABLES, LIMITED. ; Bentleys, Stokes & Lowless v. Beeson (H.M. Inspector of Taxes) ; Dass v. R & C Commrs

Costs borne by employees

Commentary – Tax Reporter ¶456-740

Case Law – BLACKWELL (H.M. INSPECTOR OF TAXES) v. MILLS ; Consultant Psychiatrist v. R & C Commrs ; Edwards (H.M. Inspector of Taxes) v. Bairstow & Harrison ; Hinsley & Anor v. R & C Commrs ; Humbles (H.M. Inspector of Taxes) v. Brooks ; Perrin v. R & C Commrs

Dispositions for

Generally

Commentary – Tax Reporter ¶610-350–Tax Reporter ¶610-400

HMRC Guidance – IHTM04175

Eligible body, meaning

Legislation/Regulatory – VATA94 Sch. 9, Grp. 6, Note (1)

Employee benefits

Commentary – Tax Reporter ¶419-200

HMRC Guidance – EIM06245

Employer-funded

Commentary – Tax Reporter ¶456-720

Engineering employees

Commentary – Tax Reporter ¶486-760

HMRC Guidance – EIM61500 ; EIM62600

Exemption

Education or vocational training and supply of essential goods or services

Legislation/Regulatory – VATA94 Sch. 9, Grp. 6, item 5A, Note (5A)

Eligible body providing

Legislation/Regulatory – VATA94 Sch. 9, Grp. 6, item 1

English as a foreign language

Legislation/Regulatory – VATA94 Sch. 9, Grp. 6, Note (1)(f), (2)

Examination services

Legislation/Regulatory – VATA94 Sch. 9, Grp. 6, item 3

Generally

Legislation/Regulatory – Dir. 2006/112 art. 132(1)(i), 133, 134

Goods produced by United Nations, imported

Legislation/Regulatory – SI 1984/746 Sch. 1

Private tuition

Legislation/Regulatory – BB 16/2006-3 ; HMRCBrf 10/2007 ; VATA94 Sch. 9, Grp. 6, item 2

Vocational training and supply of essential goods or services

Legislation/Regulatory – VATA94 Sch. 9, Grp. 6, item 5

Youth club or association of youth clubs

Legislation/Regulatory – VATA94 Sch. 9, Grp. 6, item 6

Fees, maintenance payments

Legislation/Regulatory – SP 15/80

Funded by employers

– see Individual learning accounts (ILAs)

Further education corporations, exemption from tax

Commentary – Tax Reporter ¶815-010

Generally

Commentary – Tax Reporter ¶456-700

Gifts for the advancement of

Commentary – Tax Reporter ¶815-210

Grant-maintained schools, exemption from tax

Commentary – Tax Reporter ¶815-010

Higher education corporations, exemption from tax

Commentary – Tax Reporter ¶815-010

Incidental overnight expenses and benefits

Commentary – Tax Reporter ¶432-900

HMRC Guidance – EIM02740 ; NIM06020 ; NIM06030

Individual learning accounts

Commentary – Tax Reporter ¶433-550

HMRC Guidance – NIM02394

Payments in respect of

Legislation/Regulatory – SI 2001/1004 Sch. 3, Pt. VII

Persons employed in

Legislation/Regulatory – SI 1978/1689 reg. 1(2), Sch. 1, para. 4, Sch. 3, para. 6

Postgraduate master's degree loans

Generally

Legislation/Regulatory – SI 2016/606

Private tuition

Legislation/Regulatory – BB 16/2006-3 ; HMRCBrf 10/2007 ; VATA94 Sch. 9, Grp. 6, item 2

Retraining

Commentary – Tax Reporter ¶213-550 ; Tax Reporter ¶437-050 ; Tax Reporter ¶707-950

HMRC Guidance – EIM05010

Sandwich courses and similar courses

Commentary – Tax Reporter ¶419-200

HMRC Guidance – EIM06245

Scholarships

Commentary – Quick Overview ¶9150 ; Quick Overview ¶9205 ; Quick Overview ¶9280

Scholarships and apprenticeship schemes at universities and technical colleges

Commentary – Tax Reporter ¶419-200

HMRC Guidance – EIM06245

Scholarships and apprenticeship schemes, payments exempt from tax

Legislation/Regulatory – ITEPA2003 s. 215 ; ITTOIA2005 s. 776 ; SP 4/86

HMRC Guidance – EIM06220 ; EIM06245 ; SAIM8070

Student loans

– see Students

Tonnage tax companies

– see Tonnage tax

Training courses

– see Training or retraining; Vocational training relief

Training courses, wholly and exclusively incurred expenditure

Commentary – Tax Reporter ¶208-850

HMRC Guidance – BIM35660 ; BIM42526

Case Law – ATHERTON (H.M. INSPECTOR OF TAXES) v. BRITISH INSULATED AND HELSBY CABLES, LIMITED. ; Bentleys, Stokes & Lowless v. Beeson (H.M. Inspector of Taxes) ; Dass v. R & C Commrs

Vocational training, meaning

Legislation/Regulatory – VATA94 Sch. 9, Grp. 6, Note (3)

Work-related training

Commentary – Tax Reporter ¶433-500

Case Law – Silva v Charnock (HMIT)

Work-related, exemption

Commentary – Tax Reporter ¶432-500

HMRC Guidance – EIM21685

Youth club, meaning

Legislation/Regulatory – VATA94 Sch. 9, Grp. 6, Note (6)