RCB/39/14 VAT—liability catering and other services linked to educationRevenue & Customs Brief, Issue 39. 10 November 2014Purpose of this briefThis brief sets out the HM Revenue and Customs' (HMRC) interim position following the decision of the Court of Appeal to grant leave to appeal against the UT's decision. The case concerned the VAT liability of restaurant meals provided to the public and charges for concerts and other performances put on by students as part of their further education courses.ReadershipColleges of further education and other education providers which provide goods or services to the public in the course of education or vocational training undertaken by students.Background and First Tier Tribunal's (FTT) decisionBrockenhurst College challenged a decision
Revenue & Customs Brief, Issue 39. 10 November 2014
This brief sets out the HM Revenue and Customs' (HMRC) interim position following the decision of the Court of Appeal to grant leave to appeal against the UT's decision. The case concerned the VAT liability of restaurant meals provided to the public and charges for concerts and other performances put on by students as part of their further education courses.
Colleges of further education and other education providers which provide goods or services to the public in the course of education or vocational training undertaken by students.
Brockenhurst College challenged a decision
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