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Legal 500, 2018

20 January 2014

FTT Decison: Kumon Educational v HMRC

VAT РOUTPUT TAX Рprovider of standard rated tuition programme set up subsidiary to provide worksheets as zero rated supplies Рwhether subsidiary made zero rated supplies for worksheets Рyes Рwhether supplies of worksheets part of single standard rated supply of services Рno Р whether contractual arrangements sham Рno Рwhether contractual arrangments abusive practice Рno Рappeals allowed.

David Milne QC & Sadiya Choudhury, instructed by Greenback Alan LLP, acted for the Appellants.

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