London College of Computing Ltd v The Commissioners for HM Revenue and Customs: [2013] UKUT 0404 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Bishopp and Judge Hellier on 16 August 2013.

Read the full decision in London College of Computing LTD v The Commissioners for HM Revenue and Customs: [2013] UKUT 0404 (TCC).

VAT — Exempt supplies — education — whether provided by “eligible body” — whether college of a university — tests to be applied — appeal dismissed.

Published 1 December 2016