The Court of Appeal judgment in the case of SAE Education Ltd considers how to identify ‘colleges’ of universities, which can exempt their courses from VAT. Laurie Pay and Robert Holland (Deloitte) review the impact of the decision.
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The Court of Appeal judgment in the case of SAE Education Ltd considers how to identify ‘colleges’ of universities, which can exempt their courses from VAT. Laurie Pay and Robert Holland (Deloitte) review the impact of the decision.
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:
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