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 The Commissioners for HM Revenue and Customs v Wakefield College: [2016] UKUT 0019 (TCC).

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.

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