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:  UKUT 0404 (TCC).
VAT — Exempt supplies — education — whether provided by “eligible body” — whether
college of a university — tests to be applied — appeal dismissed.
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