United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v Brockenhurst College [2014] UKUT 46 (TCC) (30 January 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/46.html
Cite as: [2014] STC 1332, [2014] STI 687, [2014] BVC 507, [2014] UKUT 46 (TCC)

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HMRC v Brockenhurst College [2014] UKUT 46 (TCC) (30 January 2014) [2014] UKUT 46 (TCC) (30 January 2014)

"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"

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