The Commissioners for HM Revenue and Customs v Brockenhurst College: [2014] UKUT 0046 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Powell on 30 January 2014.

Read the full decision in The Commissioners for HM Revenue and Customs v Brockenhurst College.

VAT – whether supplies of catering and entertainment services to members of the public are exempt as supplies closely related to the provision of education – Sixth VAT Directive, Article 13A(1)(m); Principal VAT Directive, Article 132(1)(i) – VATA 1994, Sch 9, Group 6, Item 4.

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