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SAE Education v HMRC

In SAE Education v HMRC (TC03358 – 28 February 2014) the FTT held that SAE was an eligible body (VATA 1994 Sch 9 Group 6) providing exempt supplies of education. This was on the basis of its relationship with Middlesex Universtiy (MU).

Having extensively reviewed recent case law the tribunal concluded that the factors from the decision in School of Finance and Management [2001] STC 1690 (SFM) were not exhaustive. Also some of these may be irrelevant or contrary to EU law so other factors may need to be considered depending on the circumstances.

The tribunal gave particular weight to the following factors: (i)MU had acknowledged SAE as an accredited institution and then as an associate college; (ii) SAE and MU had a longstanding relationship (despite the fact that their agreement could be terminated); (iii) 90% of the education provided by SAE was higher education of...

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