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HMRC v Brockenhurst College

In HMRC v Brockenhurst College (FTC/36/2013 – 30 January 2014) in order to enable students enrolled in catering and hospitality courses to learn practical skills the college ran a restaurant. The issue was whether supplies made by the restaurant were exempt.

Under the Sixth VAT Directive art 132(1)(i) the provision of education ‘including the provisions of services related thereto’ is exempt. The exemption does not apply however if the supply is not essential to the transactions exempted or if its basic purpose is to obtain additional income. VATA 1994 Sch 9 Group 6 implements the directive and provides that services ‘closely related’ to education and ‘for the direct use’ of pupils are exempt.

The tribunal noted that exemptions should be construed strictly but not restrictively ‘so as to be consistent with their objective’.

It added that the exemption was designed to...

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