The Commissioners for HM Revenue and Customs v The Open University: [2015] UKUT 0263 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Henderson on 21 May 2015.
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VAT – whether services supplied by BBC to Open University exempt under Article 13A(1)(i) of the Sixth VAT Directive – appeal on law from decision of First-tier Tribunal that services were exempt – was BBC a body governed by public law? – no – did BBC have educational aim required by Article 13A(1)(i)? – yes – was BBC other organisation defined by United Kingdom as having similar objects? – yes – appeal dismissed.
Published 1 December 2016