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 Wakefield College [2016] UKUT 19 (TCC) (20 January 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/19.html
Cite as: [2016] UKUT 19 (TCC), [2016] BVC 501, [2016] STC 1219, [2016] STI 247

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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

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