Commentary

BB/27D/04 VAT—partial exemption—Court of Appeal decision in the case of College of Estate Management (CEM)

Part V16 Forms and other HMRC material

BB/27D/04 VAT—partial exemption—Court of Appeal decision in the case of College of Estate Management (CEM)

BB/27D/04 VAT—partial exemption—Court of Appeal decision in the case of College of Estate Management (CEM)

Business Brief, Issue 27. 4 October 2004

This Business Brief article highlights potential partial exemption implications for taxpayers wishing to make a claim in line with Business Brief 22/04 (BB/22/04, Division V16.3).

Background

It remains Customs' view that the supply of distance learning courses such as those provided by CEM are single supplies of education. However, while Customs petition the House of Lords to review the Court of Appeal decision, taxpayers are effectively entitled to divide similar supplies of distance learning courses into their separately identifiable elements. For example,

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