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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
20 January 2016

Read the full decision in .

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