Education Manual updated to reflect Brockenhurst case

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HMRC has updated its guidance in the VAT Education Manual on the topic of vocational training to reflect the Court of Justice judgment in Brockenhurst College Case C-699/15. The guidance sets out the circumstances in which HMRC will accept that supplies like the supplies in Brockenhurst College fall within the VAT education exemption.

See: VATEDU53400.

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