In HMRC v The Open University [2015] UKUT 263 (21 May 2015) the UT found that the BBC was an organisation ‘defined’ by the UK as having similar objects to those of a university (Sixth Directive art 13A1(i)) so that its services were exempt.
The issue was whether the supply by the BBC of production and broadcasting services to the Open University (OU) between January 1978 and July 1994 had fallen within the education exemption (VATA 1994 Sch 9 Group 6 item 4).
The question turned on the following:
Was the BBC a body governed by public law within the meaning of the education exemption?
If so did the BBC also have the requisite educational aim?
Alternatively was the BBC another organisation defined by the UK as having similar objects (Sixth...
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In HMRC v The Open University [2015] UKUT 263 (21 May 2015) the UT found that the BBC was an organisation ‘defined’ by the UK as having similar objects to those of a university (Sixth Directive art 13A1(i)) so that its services were exempt.
The issue was whether the supply by the BBC of production and broadcasting services to the Open University (OU) between January 1978 and July 1994 had fallen within the education exemption (VATA 1994 Sch 9 Group 6 item 4).
The question turned on the following:
Was the BBC a body governed by public law within the meaning of the education exemption?
If so did the BBC also have the requisite educational aim?
Alternatively was the BBC another organisation defined by the UK as having similar objects (Sixth...
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:
