30 January 2014
UT Decision: HMRC v Brockenhurst College
VAT – whether supplies of catering and entertainment services to members of the public are exempt as supplies closely related to the provision of education – Sixth VAT Directive, Article 13A(1)(m); Principal VAT Directive, Article 132(1)(i) – VATA 1994, Sch 9, Group 6, Item 4
Laura Poots, instructed by VATangles LLP, acted for the Respondent.
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