Finance and Business Training Limited v The Commissioners for HM Revenue and Customs: [2013] UKUT 0594 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Morgan on 26 November 2013.
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Value Added Tax 鈥� whether services provided by Appellant exempt under Value Added Tax Act 1994, Schedule 9, Group 6, Item 1 鈥� whether Appellant was 鈥渁n eligible body鈥� within Note (1)(b)- whether Appellant was a college or institution of the University of Wales 鈥� whether possible to be an eligible body in relation to some of the Appellant鈥檚 activities and not an eligible body in relation to the remainder of its activities.
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Published 1 December 2016