Finance and Business Training Ltd v Revenue and Customs Commissioners [2016] EWCA Civ 7, [2016] All ER (D) 136 (Jan)
The Court of Appeal dismissed the appellant taxpayer’s appeal against the decision of the Upper Tribunal (Tax and Chancery Chamber) upholding the decision of the First-tier Tribunal (Tax Chamber) that it was not an “eligible body” for the purposes of Note (1)(b) of Group 6 in Sch 9 to the Value Added Tax Act 1994. Even though it was supplying educational services, the taxpayer failed to meet the EU law-compliant supplier condition for the education exemption.
