The Court of Appeal judgment in the case of SAE Education Ltd considers how to identify ‘colleges’ of universities, which can exempt their courses from VAT. Laurie Pay and Robert Holland (Deloitte) review the impact of the decision.
The facts in SAE Education Ltd v HMRC [2017] EWCA Civ 1116 (reported in Tax Journal 8 September 2017) are as follows. SAE Education Ltd (SAE) is part of the SAE (School of Audio Engineering) division of Navitas Ltd. Between 1 May 2009 and 29 February 2012 SAE made supplies of education services. It regarded these supplies as exempt on the grounds that it was a college of Middlesex University (MU) and therefore an eligible body within the meaning of VATA 1994 Sch 9 Group 6 item 1. HMRC disagreed. It regarded these supplies as being standard rated and raised an assessment.
Exempt supplies of goods and services within...
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The Court of Appeal judgment in the case of SAE Education Ltd considers how to identify ‘colleges’ of universities, which can exempt their courses from VAT. Laurie Pay and Robert Holland (Deloitte) review the impact of the decision.
The facts in SAE Education Ltd v HMRC [2017] EWCA Civ 1116 (reported in Tax Journal 8 September 2017) are as follows. SAE Education Ltd (SAE) is part of the SAE (School of Audio Engineering) division of Navitas Ltd. Between 1 May 2009 and 29 February 2012 SAE made supplies of education services. It regarded these supplies as exempt on the grounds that it was a college of Middlesex University (MU) and therefore an eligible body within the meaning of VATA 1994 Sch 9 Group 6 item 1. HMRC disagreed. It regarded these supplies as being standard rated and raised an assessment.
Exempt supplies of goods and services within...
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