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) >> Revenue & Customs v The Open University [2015] UKUT 263 (TCC) (21 May 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/263.html
Cite as: [2015] BVC 516, [2015] STC 2324, [2015] UKUT 263 (TCC)

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Revenue & Customs v The Open University [2015] UKUT 263 (TCC) (21 May 2015)

VAT – whether services supplied by BBC to Open University exempt under Article 13A(1)(i) of the Sixth VAT Directive – appeal on law from decision of First-tier Tribunal that services were exempt – was BBC a body governed by public law? – no – did BBC have educational aim required by Article 13A(1)(i)? – yes – was BBC other organisation defined by United Kingdom as having similar objects? – yes – appeal dismissed

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