The Commissioners for HM Revenue and Customs v Wakefield College: [2016] UKUT 0019 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Barling and Judge Bishopp on 20 January 2016.
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VALUE ADDED TAX 鈥� zero rating 鈥� construction of building for educational use 鈥� VATA Sch 8, Group 5 Item 2(a), Note (6) 鈥� whether building used in course or furtherance of business 鈥� supplies of education to students paying less than cost of provision of course 鈥� Commission v Finland considered 鈥� supplies made in course or furtherance of business 鈥� appeal allowed.
Updates to this page
Published 1 December 2016