Commentary

BB/22/04 VAT—Court of Appeal decision in the case of College of Estate Management (CEM)

Part V16 Forms and other HMRC material

BB/22/04 VAT—Court of Appeal decision in the case of College of Estate Management (CEM)

BB/22/04 VAT—Court of Appeal decision in the case of College of Estate Management (CEM)

Business Brief, Issue 22. 12 August 2004

Customs & Excise will be petitioning the House of Lords to review the recent Court of Appeal decision in the CEM case. The decision challenges the Commissioners interpretation of the liability of a supply of a distance-learning course.

Background

CEM provides distance-learning courses to students. The courses comprise of the provision of written materials, face-to-face tuition; the marking of assignments; and access to the College's virtual learning environment provided on its website. Customs ruled that this supply was a single exempt supply

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