The Commissioners for HM Revenue and Customs v Brockenhurst College: [2014] UKUT 0046 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Powell on 30 January 2014.
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VAT 鈥� whether supplies of catering and entertainment services to members of the public are exempt as supplies closely related to the provision of education 鈥� Sixth VAT Directive, Article 13A(1)(m); Principal VAT Directive, Article 132(1)(i) 鈥� VATA 1994, Sch 9, Group 6, Item 4.
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Published 1 December 2016