The Commissioners for HM Revenue and Customs v The Open University: [2015] UKUT 0263 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Henderson on 21 May 2015.
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VAT 鈥� whether services supplied by BBC to Open University exempt under Article 13A(1)(i) of the Sixth VAT Directive 鈥� appeal on law from decision of First-tier Tribunal that services were exempt 鈥� was BBC a body governed by public law? 鈥� no 鈥� did BBC have educational aim required by Article 13A(1)(i)? 鈥� yes 鈥� was BBC other organisation defined by United Kingdom as having similar objects? 鈥� yes 鈥� appeal dismissed.
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Published 1 December 2016