The Commissioners for HM Revenue and Customs v Metropolitan International Schools Ltd: [2017] UKUT 0431 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Mann and Judge Greenbank on 10 November 2017.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 10 November 2017

• Category: Tax
• Release date: 10 November 2017

Read the full decision in The Commissioners for HM Revenue and Customs v Metropolitan International Schools Ltd: [2017] UKUT 0431 (TCC).

VALUE ADDED TAX – distance learning courses – classification of supply - whether supply of books within item 1 Group 3 Schedule 8 VATA 1994

JURISDICTION – legitimate expectation of agreed classification – whether assessment depended on prior decision – section 84(10) VATA 1994

VALUE ADDED TAX – entitlement to repayment supplement – whether taxpayer entitled to VAT credit – section 79 VATA 1994.

Published 10 November 2017