20 January 2014
FTT Decison: Kumon Educational v HMRC
VAT – OUTPUT TAX – provider of standard rated tuition programme set up subsidiary to provide worksheets as zero rated supplies – whether subsidiary made zero rated supplies for worksheets – yes – whether supplies of worksheets part of single standard rated supply of services – no – whether contractual arrangements sham – no – whether contractual arrangments abusive practice – no – appeals allowed.
David Milne QC & Sadiya Choudhury, instructed by Greenback Alan LLP, acted for the Appellants.
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