FTT considers ‘eligible body’ status for education-related VAT exemption purposes (Solent Pathway Campus Ltd v HMRC)
Tax analysis: In Solent Pathway Campus Ltd v HMRC, the First-tier Tax Tribunal (FTT) decided that the appellant (SPCL) was an eligible body as a provider of education for VAT purposes. The FTT found that SPCL had the relevant features to be an eligible body, either as a college of a UK university, or as a provider of tuition in English as a foreign language.