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HMRC v Metropolitan International Schools

In HMRC v Metropolitan International Schools [2017] UKUT 431 (10 November 2017) the UT found that the provision of manuals as part of a distance learning package was a single standard-rated supply.

The school provided distance learning. Following an agreement with HMRC in 1999 the supplies made by the school to its customers were treated as involving two separate supplies: one of books (which was zero-rated); and one of educational services (which was standard-rated). Apportionment under the agreement meant that 75% of the supplies were zero-rated (and the rest were standard-rated). In 2009 following the decision of the House of Lords in Estate Management [2005] UKHL 62 HMRC withdrew its agreement on the basis that the supplies were single standard-rated supplies.

The main issue was the correct characterisation of the supplies. The UT found that the FTT had been wrong to view the transactions...

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