In The Queen (oao Metropolitan International Schools) v HMRC [2019] UKUT 407 (30 December 2019) the UT found that the school did not have a legitimate expectation that HMRC would allow a transitional period on withdrawal of an agreement relating to the VAT rate applicable to supplies of manuals.
The school supplied home study distance learning materials which included the supply of training manuals. The supply of the training manuals would (viewed in isolation) be zero-rated for VAT purposes but to the extent that the school was supplying education or training services the manuals were standard-rated.
Following a meeting between HMRC and the school in December 1999 HMRC had confirmed an agreed method to apportion course fees between standard and zero-rated supplies in a letter dated 14 January 2000. The method resulted in a material proportion of the school’s turnover...
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In The Queen (oao Metropolitan International Schools) v HMRC [2019] UKUT 407 (30 December 2019) the UT found that the school did not have a legitimate expectation that HMRC would allow a transitional period on withdrawal of an agreement relating to the VAT rate applicable to supplies of manuals.
The school supplied home study distance learning materials which included the supply of training manuals. The supply of the training manuals would (viewed in isolation) be zero-rated for VAT purposes but to the extent that the school was supplying education or training services the manuals were standard-rated.
Following a meeting between HMRC and the school in December 1999 HMRC had confirmed an agreed method to apportion course fees between standard and zero-rated supplies in a letter dated 14 January 2000. The method resulted in a material proportion of the school’s turnover...
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