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 The Commissioners for HM Revenue and Customs v Wakefield College: [2016] UKUT 0019 (TCC).

VALUE ADDED TAX — zero rating — construction of building for educational use — VATA Sch 8, Group 5 Item 2(a), Note (6) — whether building used in course or furtherance of business — supplies of education to students paying less than cost of provision of course — Commission v Finland considered — supplies made in course or furtherance of business — appeal allowed.

Updates to this page

Published 1 December 2016