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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
30 January 2014

Read the full decision in The Commissioners for HM Revenue and Customs v Brockenhurst College.

VAT – whether supplies of catering and entertainment services to members of the public are exempt as supplies closely related to the provision of education – Sixth VAT Directive, Article 13A(1)(m); Principal VAT Directive, Article 132(1)(i) – VATA 1994, Sch 9, Group 6, Item 4.

Updates to this page

Published 1 December 2016