VAT-EDUCATION-EXEMPTION

Etienne Wong and Shanzé Shah (Old Square Tax Chambers) discuss the extent to which anti-forestalling legislation might challenge prepayments that attempt to preserve the existing VAT treatment of private school fees.

Kickboxing classes were found not to be commonly taught in schools across the EU and were therefore standard-rated. 

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.