Commentary

V16.407 VAT and higher education

Part V16 Forms and other HMRC material

V16.407 VAT and higher education

V16.407 VAT and higher education

The government will amend VAT law to ensure continuity of VAT treatment for English higher education providers under the Higher Education and Research Act by enabling bodies registered with the Office for Students in the Approved (fee cap) category to exempt supplies of education.

Main narrative treatment—V5.146.

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial