The Court of Appeal judgment in The Open University raises the question as to what can be defined as education for VAT purposes. Laurie Pay and Robert Holland (Deloitte) review the impact of the decision.
The facts in HMRC v The Open University [2016] EWCA Civ 114 (reported in Tax Journal 8 March 2016) are as follows. Between 1 January 1978 and 31 July 1994 the BBC charged and accounted for VAT on supplies of services to The Open University. The services consisted of the production and broadcasting of television and radio programmes relating to Open University courses. With effect from 1 August 1994 HMRC accepted that the services supplied by the BBC to The Open University were exempt under VATA 1994 Sch 9 Group 6 item 4 as services closely related to the provision of education.
In 2009...
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:
The Court of Appeal judgment in The Open University raises the question as to what can be defined as education for VAT purposes. Laurie Pay and Robert Holland (Deloitte) review the impact of the decision.
The facts in HMRC v The Open University [2016] EWCA Civ 114 (reported in Tax Journal 8 March 2016) are as follows. Between 1 January 1978 and 31 July 1994 the BBC charged and accounted for VAT on supplies of services to The Open University. The services consisted of the production and broadcasting of television and radio programmes relating to Open University courses. With effect from 1 August 1994 HMRC accepted that the services supplied by the BBC to The Open University were exempt under VATA 1994 Sch 9 Group 6 item 4 as services closely related to the provision of education.
In 2009...
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:
