The Commissioners for HM Revenue and Customs v Wakefield College: [2016] UKUT 0019 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Barling and Judge Bishopp on 20 January 2016.
Read the full decision in .
VALUE ADDED TAX — zero rating — construction of building for educational use — VATA Sch 8, Group 5 Item 2(a), Note (6) — whether building used in course or furtherance of business — supplies of education to students paying less than cost of provision of course — Commission v Finland considered — supplies made in course or furtherance of business — appeal allowed.
Published 1 December 2016