United Kingdom Upper Tribunal (Tax and Chancery Chamber)

---

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue & Customs v Wakefield College [2016] UKUT 19 (TCC) (20 January 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/19.html
Cite as: [2016] BVC 501, [2016] STC 1219, [2016] UKUT 19 (TCC), [2016] STI 247

---

[New search] [Printable PDF version] [Help]

---

Revenue & Customs v Wakefield College [2016] UKUT 19 (TCC) (20 January 2016)

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

A HTML version of this file is not available click here or view below the pdf version : 19.pdf