Tag Archives: education

St Andrew’s College Bradfield v HMRC – VAT Group, Education and Sport

The Upper Tax Tribunal in London has held that two subsidiaries supplying sport services, in a VAT group with a boarding school, college, as the group member, made taxable supplies. The case turned on VAT Act 1994 schedule 9 group … Continue reading

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VAT On Sixth Form Colleges and Drop The Learning Tax Campaign

  Sixth form collages have a Drop the Learning Tax Campaign to try to stop them being unfairly made to pay VAT on education. The tax problem is down to the UK government, not the European VAT Directive. Under UK … Continue reading

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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 … Continue reading

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