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 includes any college or institution of the university (FHEA 1992 s 90(3)).
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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 includes any college or institution of the university (FHEA 1992 s 90(3)).
...
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