The Commissioners for HM Revenue and Customs v SAE Education Limited: [2016] UKUT 0193 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Bishopp and Judge Brannan on 25 April 2016.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
25 April 2016

Read the full decision in The Commissioners for HM Revenue and Customs v SAE Education Limited: [2016] UKUT 0193 (TCC).

VALUE ADDED TAX — exempt supplies — education — PVD arts 131-133 — Note (1)(b) Item 1 Gp 6 Sch 9 Value Added Tax Act 1994 — whether education provided by “eligible body” — whether respondent a college of a university — tests to be applied — role of the Upper Tribunal — appeal allowed.

Published 1 December 2016