Commentary

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

Part V16 Forms and other HMRC material

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

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

Revenue & Customs Brief, Issue 39. 10 November 2014

Purpose of this brief

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.

Readership

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.

Background and First Tier Tribunal's (FTT) decision

Brockenhurst College challenged a decision rejecting voluntary disclosures for—

  1.  

    (1)     the supplies made from its restaurant, used for training chefs, restaurant managers and hospitality students. The claim was made on the basis that these were exempt supplies of education and not standard rated

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