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Supplies are closely related

14 February 2014
Issue: 4440 / Categories: Tax cases , VAT

CRC v Brockenhurst College, Upper Tribunal (Tax and Chancery Chamber)

The taxpayer college provided vocational courses in catering and performing arts. It ran a restaurant in which catering functions were carried out by students to enable them to learn in a practical environment.

Members of the public could eat in the restaurant and were charged about 80% of the cost of the meal. Similarly performing arts students put on shows in the theatre that members of the public could attend.

The college claimed a repayment of output tax in respect of supplies made of restaurant and entertainment services on the basis they were covered by the education exemption in VATA 1994 Sch 9 group 6.

HMRC disagreed insisting the supplies should be standard rated.

The First-tier Tribunal allowed the taxpayer’s appeal saying the catering and entertainment services were essential to the college’s principal supply of education.

The Revenue appealed.

The Upper Tribunal looked at article 132(1)(i)...

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