Michael Reason (Field Court Chambers) examines the recent decision in Finance and Business Training v HMRC.
This article examines Finance and Business Training v HMRC [2016] EWCA Civ 7 (FBT) (reported in Tax Journal 5 February 2016). FBT sought a reference to the CJEU. This was refused by the Court of Appeal which considered that it had ‘sufficient jurisprudence’ in the CJEU decisions to decide the issues.
The law of university level education in the UK is complex. Higher education (HE) colleges have the right to issue degrees under the Further and Higher Education Act 1992 (FHEA 1992) but have their own VAT exemptions under VATA 1994 Sch 9 Group 6 Note 1(c). The term education has been defined by the CJEU in Horizon College (Case C-434/05). The term ‘university’ is protected however (FHEA 1992 s 77); a university...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
Michael Reason (Field Court Chambers) examines the recent decision in Finance and Business Training v HMRC.
This article examines Finance and Business Training v HMRC [2016] EWCA Civ 7 (FBT) (reported in Tax Journal 5 February 2016). FBT sought a reference to the CJEU. This was refused by the Court of Appeal which considered that it had ‘sufficient jurisprudence’ in the CJEU decisions to decide the issues.
The law of university level education in the UK is complex. Higher education (HE) colleges have the right to issue degrees under the Further and Higher Education Act 1992 (FHEA 1992) but have their own VAT exemptions under VATA 1994 Sch 9 Group 6 Note 1(c). The term education has been defined by the CJEU in Horizon College (Case C-434/05). The term ‘university’ is protected however (FHEA 1992 s 77); a university...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
