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.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 26 November 2013

Read the full decision in Finance & Business Training Limited v The Commissioners for HM Revenue and Customs: [2013] UKUT 0594 (TCC).

Value Added Tax – whether services provided by Appellant exempt under Value Added Tax Act 1994, Schedule 9, Group 6, Item 1 – whether Appellant was “an eligible body” within Note (1)(b)- whether Appellant was a college or institution of the University of Wales – whether possible to be an eligible body in relation to some of the Appellant’s activities and not an eligible body in relation to the remainder of its activities.

Published 1 December 2016