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.

Please click here for the full decision.