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Educational aim

05 April 2016
Issue: 4544 / Categories: Tax cases

CRC v The Open University, Court of Appeal, 2 March 2016

Exempt supplies of education

The BBC charged and accounted for VAT on services supplied to the Open University from 1973 until July 1994. HMRC agreed the services were exempt from 1 August 1994 under VATA 1994 Sch 9 group 6 item 4.

The BBC claimed a repayment in 2009 under s 80 on supplies made before 1 August 1994. HMRC allowed the BBC’s claim in relation to the period from 1 April 1973 to 28 February 1974 but refused it for all others.

The First-tier Tribunal allowed the taxpayer’s appeal on supplies made from 1 January 1978 to 31 July 1994. The Upper Tribunal supported that decision.

HMRC appealed.

The main issues were whether the BBC was a body governed by public law within the meaning of the education exemption and if so whether it also had the requisite educational aim; or whether the BBC was...

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