In London College of Computing Ltd v HMRC (Upper Tribunal – 19 August) a company (L) provided computer tuition. Initially it accounted for VAT on its supplies but it subsequently submitted a repayment claim on the basis that it should have treated them as exempt supplies of education. HMRC rejected the claim on the basis that L was not an eligible body. L appealed contending that it had an ‘articulation agreement’ with Middlesex University and should therefore be treated as a college of that university. Both the FTT and the Upper Tribunal dismissed L’s appeal holding that L had not in fact qualified as an ‘eligible body’.
Why it matters: The Upper Tribunal (comprising Judge Hellier and Judge Bishopp) upheld the First-tier decision that the college was not an ‘eligible body’ so that its supplies failed to qualify for exemption....
