The Commissioners for HM Revenue and Customs v Metropolitan International Schools Ltd: [2017] UKUT 0431 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Mann and Judge Greenbank on 10 November 2017.
Read the full decision in .
VALUE ADDED TAX – distance learning courses – classification of supply - whether supply of books within item 1 Group 3 Schedule 8 VATA 1994
JURISDICTION – legitimate expectation of agreed classification – whether assessment depended on prior decision – section 84(10) VATA 1994
VALUE ADDED TAX – entitlement to repayment supplement – whether taxpayer entitled to VAT credit – section 79 VATA 1994.