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HMRC v Brockenhurst College

In HMRC v Brockenhurst College [2015] EWCA Civ 1196 (2 December 2015) the Court of Appeal decided to refer the case which relates to the VAT exemption on supplies ‘closely related’ to education under the Principal VAT Directive article 132(1)(i)) for a preliminary ruling by the CJEU.

The college taught courses in catering and hospitality and performing arts. In order to enable its students to learn skills in a practical context the college ran a restaurant in which the catering functions were undertaken by students under the supervision of their tutors. The restaurant charged for the meals at 80% of the costs. Similarly for the performing arts course the college’s students staged concerts and performances for paying members of the public.

The issue was whether the supplies of restaurant and entertainment services were exempt because they were ‘closely related’ to the provision...

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