Michael Reason (Field Court Chambers) reviews a recent Supreme Court decision, which sets out a five point test for whether a college is an ‘eligible body’ for purposes of the VAT education exemption.
The general EU law principle of equality is reflected in article 340 of the Treaty on the Functioning of the European Union (TFEU) which provides for the application of the ‘general principles common to the laws of the member states’. The CJEU applies general principles to all aspects of EU law. According to the principle of equality each independent being must be treated equally by the law; a central tenet of liberalism.
In SAE Education Ltd (SAE) v HMRC [2019] UKSC 14 the Supreme Court considered whether SAE a college making supplies of higher education to students leading to their own and Middlesex University qualifications was entitled to exemption from VAT under the...
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Michael Reason (Field Court Chambers) reviews a recent Supreme Court decision, which sets out a five point test for whether a college is an ‘eligible body’ for purposes of the VAT education exemption.
The general EU law principle of equality is reflected in article 340 of the Treaty on the Functioning of the European Union (TFEU) which provides for the application of the ‘general principles common to the laws of the member states’. The CJEU applies general principles to all aspects of EU law. According to the principle of equality each independent being must be treated equally by the law; a central tenet of liberalism.
In SAE Education Ltd (SAE) v HMRC [2019] UKSC 14 the Supreme Court considered whether SAE a college making supplies of higher education to students leading to their own and Middlesex University qualifications was entitled to exemption from VAT under the...
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:
