Teaching English as a foreign language (TEFL)
Catering and accommodation, exemption
Case Law –
Customs and Excise Commissioners v. Pilgrims Language Courses Ltd. [1998] BVC 285
;
Pilgrims Language Courses Ltd. [1997] BVC 2,116
Generally
Commentary –
Indirect Tax Reporter ¶15-670
;
Indirect Tax Reporter ¶50-680