Commentary

BB/20B/05 VAT—House of Lords' decision in College of Estate Management (CEM)

Part V16 Forms and other HMRC material

BB/20B/05 VAT—House of Lords' decision in College of Estate Management (CEM)

BB/20B/05 VAT—House of Lords' decision in College of Estate Management (CEM)

Business Brief, Issue 20. 28 October 2005

This Business Brief updates the position set out in Business Brief 22/04 (dated 12 August 2004) (BB/22/04, Division V6.3) and Business Brief 27/04 (4 October 2004) (BB/27D/04, Division V16.3) regarding the liability of the supply of distance learning courses. It follows the recent decision by the House of Lords to overturn a ruling given by the Court of Appeal.

Background

CEM provides distance-learning courses to students. These comprise the provision of printed materials, face-to-face tuition, the marking of assignments, and access to the College's virtual

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