In The Queen on the application of ELS Group v HMRC [2015] UKUT 0048 (30 January 2015) the UT found that ELS was not entitled to judicial review.
Education Lecturing Services (ELS) had supplied as principal lecturers to colleges of further education. When it had become clear following the CJEU’s decision in Kennemer (C-174/00) that it was not an eligible body and could therefore not benefit from the VAT exemption for supplies of education ELS had restructured its activity so that its subsidiary Protocol National Ltd (PNL) would make the supplies as agent. Some colleges chose however to continue to deal only with ELS.
HMRC ruled that PNL was supplying staff not education and that it could take advantage of Business Brief 10/04. This provides that employment bureaux which hire out self-employed work-seekers...
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In The Queen on the application of ELS Group v HMRC [2015] UKUT 0048 (30 January 2015) the UT found that ELS was not entitled to judicial review.
Education Lecturing Services (ELS) had supplied as principal lecturers to colleges of further education. When it had become clear following the CJEU’s decision in Kennemer (C-174/00) that it was not an eligible body and could therefore not benefit from the VAT exemption for supplies of education ELS had restructured its activity so that its subsidiary Protocol National Ltd (PNL) would make the supplies as agent. Some colleges chose however to continue to deal only with ELS.
HMRC ruled that PNL was supplying staff not education and that it could take advantage of Business Brief 10/04. This provides that employment bureaux which hire out self-employed work-seekers...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
