Nick Cronkshaw and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.
Exempt education
Article 132(1)(i) of the Principal VAT Directive provides for the exemption of ‘the provision of children’s or young people’s education school or university education vocational training or retraining including the supply of services and of goods closely related thereto by bodies governed by public law having such as their aim or by other organisations recognised by the member state concerned as having similar objects’. Two recent cases provide further guidance on the scope of this exemption.
SAE Education case
The exemption is implemented in the UK by restricting it to supplies by an ‘eligible body’ defined as including ‘a United Kingdom university and any college institution school or hall of such a university’. In SAE Education Ltd v HMRC [2019] UKSC 14 the Supreme Court has provided...
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Nick Cronkshaw and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.
Exempt education
Article 132(1)(i) of the Principal VAT Directive provides for the exemption of ‘the provision of children’s or young people’s education school or university education vocational training or retraining including the supply of services and of goods closely related thereto by bodies governed by public law having such as their aim or by other organisations recognised by the member state concerned as having similar objects’. Two recent cases provide further guidance on the scope of this exemption.
SAE Education case
The exemption is implemented in the UK by restricting it to supplies by an ‘eligible body’ defined as including ‘a United Kingdom university and any college institution school or hall of such a university’. In SAE Education Ltd v HMRC [2019] UKSC 14 the Supreme Court has provided...
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:
