A revised policy with regard to the supply of education by a trading company owned or controlled by a university is outlined in Revenue & Customs Brief 09/10 and VAT Information Sheet 03/10. HMRC has concluded that in many cases where such a company provides education it is acting as a 'college institution school or hall of a university' and is an eligible body for the purposes of Group 6 to VATA 1994 Sch 9 (Exemptions).
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A revised policy with regard to the supply of education by a trading company owned or controlled by a university is outlined in Revenue & Customs Brief 09/10 and VAT Information Sheet 03/10. HMRC has concluded that in many cases where such a company provides education it is acting as a 'college institution school or hall of a university' and is an eligible body for the purposes of Group 6 to VATA 1994 Sch 9 (Exemptions).
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:
