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.

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.

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.