The Supreme Court’s judgment in SAEEducation Ltd (SAE) v HMRC concludes a story beginning with the decision in Customs and Excise Comrs v SFM. The case asks whether a body, SAE, making supplies of higher education to Middlesex University, is entitled to exemption from VAT under the provisions of VATA1994. In SAE, it was found that the 15 point fundamental purpose test set out in SFM required refinement. The decision sets out a five point test for a college to be found to be an ‘eligible body’ as a provider of education; and SAE was found to be entitled to exemption from VAT, in accordance with EU principles.
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The Supreme Court’s judgment in SAEEducation Ltd (SAE) v HMRC concludes a story beginning with the decision in Customs and Excise Comrs v SFM. The case asks whether a body, SAE, making supplies of higher education to Middlesex University, is entitled to exemption from VAT under the provisions of VATA1994. In SAE, it was found that the 15 point fundamental purpose test set out in SFM required refinement. The decision sets out a five point test for a college to be found to be an ‘eligible body’ as a provider of education; and SAE was found to be entitled to exemption from VAT, in accordance with EU principles.
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