BB/20B/05 VAT—House of Lords' decision in College of Estate Management (CEM)Business Brief, Issue 20. 28 October 2005This 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.BackgroundCEM 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
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.
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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