Finance and Business Training Limited v The Commissioners for HM Revenue and Customs: [2013] UKUT 0594 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Morgan on 26 November 2013.

Read the full decision in Finance & Business Training Limited v The Commissioners for HM Revenue and Customs: [2013] UKUT 0594 (TCC).

Value Added Tax – whether services provided by Appellant exempt under Value Added Tax Act 1994, Schedule 9, Group 6, Item 1 – whether Appellant was “an eligible body” within Note (1)(b)- whether Appellant was a college or institution of the University of Wales – whether possible to be an eligible body in relation to some of the Appellant’s activities and not an eligible body in relation to the remainder of its activities.

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