Market leading insight for tax experts
View online issue

Finance & Business Training Ltd v HMRC

In Finance & Business Training Ltd v HMRC (FTC/82/2012 – 26 November 2013) a company provided educational services under arrangements with the University of Wales. Under VATA 1994 Sch 9 Group 6 item 1 the provision of educational services by an ‘eligible body’ is exempt from VAT.

The taxpayer company therefore wished to claim the exemption on the basis that it was an eligible body in relation to the services provided under the arrangements with the University of Wales.

There was no doubt that the University of Wales was an eligible body. The issue was whether Finance & Business Training was a ‘college or institution’ of the University of Wales in relation to courses provided under arrangements with the university.

The tribunal noted that article 132 of the Sixth VAT Directive asks two separate questions: is the body claiming the exemption a body covered by the...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.