RCB/18/14 VAT—outcome of review to consider extending the VAT exemption for education to for-profit providers of Higher and Further education

Part V16 Forms and other HMRC material

Part V16 Forms and other HMRC material | Commentary

RCB/18/14 VAT—outcome of review to consider extending the VAT exemption for education to for-profit providers of Higher and Further education

Part V16 Forms and other HMRC material | Commentary

RCB/18/14 VAT—outcome of review to consider extending the VAT exemption for education to for-profit providers of Higher and Further education

Revenue & Customs Brief, Issue 18. 22 April 2014

1 Purpose of this Brief

To announce the outcome of the review to consider extending the VAT exemption to for-profit providers of Higher Education (HE) and Further Education (FE).

2 Who should read this brief?

All providers of HE and FE whether they are for-profit, publicly funded or not-for-profit.

3 Background

In September 2012, the Government issued a consultation entitled “VAT: Consideration of the case to extend the education exemption to for-profit providers of Higher Education” which

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Business Briefs

RCB/19/14 Avon Cosmetics Limited First-tier VAT Tribunal decision on the UK's “party-plan” derogation

RCB/21/14 Zero-rating of the dispensing of drugs prescribed by physiotherapists and podiatrists

RCB/22/14 VAT—CJEU judgment regarding deduction of VAT on pension fund management costs (PPG Holdings BV)

RCB/23/14 VAT—introduction of a domestic reverse charge for businesses wholesale trading in gas and electricity

RCB/25/14 VAT—supplies of sporting services by non-profit making bodies – implications of the judgment by the European Court in Bridport and West Dorset Golf Club Ltd (C-495/12)

RCB/18/14 VAT—outcome of review to consider extending the VAT exemption for education to for-profit providers of Higher and Further education

Part V16 Forms and other HMRC material

RCB/18/14 VAT—outcome of review to consider extending the VAT exemption for education to for-profit providers of Higher and Further education

RCB/18/14 VAT—outcome of review to consider extending the VAT exemption for education to for-profit providers of Higher and Further education

1 Purpose of this Brief

2 Who should read this brief?

3 Background

Business Briefs

RCB/19/14 Avon Cosmetics Limited First-tier VAT Tribunal decision on the UK's “party-plan” derogation

RCB/21/14 Zero-rating of the dispensing of drugs prescribed by physiotherapists and podiatrists

RCB/22/14 VAT—CJEU judgment regarding deduction of VAT on pension fund management costs (PPG Holdings BV)

RCB/23/14 VAT—introduction of a domestic reverse charge for businesses wholesale trading in gas and electricity

RCB/25/14 VAT—supplies of sporting services by non-profit making bodies – implications of the judgment by the European Court in Bridport and West Dorset Golf Club Ltd (C-495/12)

RCB/26/14 HMRC sharing of non-financial VAT registration data and exporter data

RCB/27/14 Changes relating to the transfer of a business as a going concern (TOGC)

RCB/28/14 VAT—domestic reverse charge for businesses wholesale trading in gas and electricity – further information on Revenue & Customs Brief 23/14

RCB/29/14 VAT—amendments to regulations for online filing of VAT returns

RCB/32/14 VAT—policy on holding companies

RCB/34/14 VAT Retail Export Scheme – market engagement on a digital solution

RCB/35/14 Lok'nStore Group PLC decision on calculating deductible VAT

RCB/36/14 VAT—liability of snowballs

RCB/37/14 VAT grouping rules

RCB/39/14 VAT—liability catering and other services linked to education

RCB/43/14 VAT on pension fund management costs

RCB/44/14 VAT treatment of pension fund management services

RCB/46/14 VAT rule change and the VAT Mini One Stop Shop – additional guidance

RCB/47/14 Changes to the Intrastat arrival threshold from 1 January 2015

RCB/49/14 VAT—prompt payment discounts

RCB/18/14 VAT—outcome of review to consider extending the VAT exemption for education to for-profit providers of Higher and Further education

Part V16 Forms and other HMRC material

RCB/18/14 VAT—outcome of review to consider extending the VAT exemption for education to for-profit providers of Higher and Further education

RCB/18/14 VAT—outcome of review to consider extending the VAT exemption for education to for-profit providers of Higher and Further education

1 Purpose of this Brief

2 Who should read this brief?

3 Background

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