Upper Tax Tribunal Confirms Catering Education as Exempt

The Upper Tribunal dismissed HMRC’s appeal trying to impose tax on supplies made at a catering college. In Brockenhurst College [2014] UKUT 046 the issue was whether HMRC could take tax from meals made by students at a catering college as part of their exempt catering education. The cooking and catering of meals was an integral part of the student’s catering education, with meals no offered to the general public but at near-cost to local people and groups on an events database. The Upper Tribunal confirmed the First-Tier Tribunal was correct that in law the catered meals were exempt as supplies closely related to the provision of exempt education. What struck me as a tax and VAT barrister was why HMRC pushed this so far. The meals were plainly a central part of the student’s education, just like a trainee hairdresser styling hair the purpose was education, which is tax exempt.

Eamon McNicholas
Tax Barrister, Accountant


About Eamon McNicholas

Tax Barrister, Accountant www.EamonMcNicholas.com
This entry was posted in Tax and Accounting News and tagged , , , , , , , . Bookmark the permalink.

Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out /  Change )

Google+ photo

You are commenting using your Google+ account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )


Connecting to %s