In The Open University v HMRC (No. 2) (TC02729 – 11 June) the BBC invoiced the Open University in respect of expenditure which it incurred in broadcasting television and radio programmes relating to Open University courses. Following the VAT tribunal decision in The Open University v C & E Commrs (No. 1) [1982] VATTR 29 (VTD 1196) these supplies were treated as subject to VAT up to 31 July 1994. (Customs accepted that from August 1994 they qualified for exemption under VATA 1994 Sch 9 Group 6 item 4.) In 2009 the BBC lodged a repayment claim with regard to the supplies made from 1978 to July 1994. HMRC rejected the claim and the Open University (as the recipient of the supplies) appealed contending that the supplies qualified for exemption under art 13A1(i) of the EC Sixth Directive. The First-tier Tribunal accepted this contention...
