Market leading insight for tax experts
View online issue

RDS Driving Services v HMRC

In RDS Driving Services v HMRC [2017] UKFTT 660 (31 August 2017) the FTT found that a course for driving instructors divided into three parts but payable in advance was a single supply.

The appellant RED provided driving instructor training courses. It accepted that each part of the course represented a supply for VAT purposes; and that to the extent that the trainee commenced one of the parts the element of the prepayment made for that part was subject to VAT (VATA 1994 ss 4 and 5). However RED also argued that where an individual did not commence one or more of what it described as ‘discrete’ parts of the course the element of prepayment made for those parts no longer represented direct consideration for a supply of training and was therefore outside the scope of VAT.

The FTT observed that...

If you or your firm subscribes to Taxjournal.com, 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 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top