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Education Manual updated to reflect Brockenhurst case

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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