Is it possible to be an ‘eligible body’ in relation to some activities only?
In Finance & Business Training Ltd v HMRC (FTC/82/2012 – 26 November 2013) a company provided educational services under arrangements with the University of Wales. Under VATA 1994 Sch 9 Group 6 item 1 the provision of educational services by an ‘eligible body’ is exempt from VAT.
The taxpayer company therefore wished to claim the exemption on the basis that it was an eligible body in relation to the services provided under the arrangements with the University of Wales.
There was no doubt that the University of Wales was an eligible body. The issue was whether Finance & Business Training was a ‘college or institution’ of the University of Wales in relation to courses provided under arrangements with the university.
The tribunal noted that article 132 of the Sixth VAT Directive asks...
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Is it possible to be an ‘eligible body’ in relation to some activities only?
In Finance & Business Training Ltd v HMRC (FTC/82/2012 – 26 November 2013) a company provided educational services under arrangements with the University of Wales. Under VATA 1994 Sch 9 Group 6 item 1 the provision of educational services by an ‘eligible body’ is exempt from VAT.
The taxpayer company therefore wished to claim the exemption on the basis that it was an eligible body in relation to the services provided under the arrangements with the University of Wales.
There was no doubt that the University of Wales was an eligible body. The issue was whether Finance & Business Training was a ‘college or institution’ of the University of Wales in relation to courses provided under arrangements with the university.
The tribunal noted that article 132 of the Sixth VAT Directive asks...
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