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 SAE Education Ltd [2016] UKUT 193 (TCC) (25 April 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/193.html
Cite as: [2016] STC 1837, [2016] UKUT 193 (TCC), [2016] BVC 514

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Revenue & Customs v SAE Education Ltd [2016] UKUT 193 (TCC) (25 April 2016)

VALUE ADDED TAX — exempt supplies — education — PVD arts 131-133 — Note (1)(b) Item 1 Gp 6 Sch 9 Value Added Tax Act 1994 — whether education provided by “eligible body” — whether respondent a college of a university — tests to be applied — role of the Upper Tribunal — appeal allowed see: [2014] UKFTT 218 (TC)

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