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