In HMRC v Metropolitan International Schools [2017] UKUT 431 (10 November 2017) the UT found that the provision of manuals as part of a distance learning package was a single standard-rated supply.
The school provided distance learning. Following an agreement with HMRC in 1999 the supplies made by the school to its customers were treated as involving two separate supplies: one of books (which was zero-rated); and one of educational services (which was standard-rated). Apportionment under the agreement meant that 75% of the supplies were zero-rated (and the rest were standard-rated). In 2009 following the decision of the House of Lords in Estate Management [2005] UKHL 62 HMRC withdrew its agreement on the basis that the supplies were single standard-rated supplies.
The main issue was the correct characterisation of the supplies. The UT found that the FTT had been wrong...
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In HMRC v Metropolitan International Schools [2017] UKUT 431 (10 November 2017) the UT found that the provision of manuals as part of a distance learning package was a single standard-rated supply.
The school provided distance learning. Following an agreement with HMRC in 1999 the supplies made by the school to its customers were treated as involving two separate supplies: one of books (which was zero-rated); and one of educational services (which was standard-rated). Apportionment under the agreement meant that 75% of the supplies were zero-rated (and the rest were standard-rated). In 2009 following the decision of the House of Lords in Estate Management [2005] UKHL 62 HMRC withdrew its agreement on the basis that the supplies were single standard-rated supplies.
The main issue was the correct characterisation of the supplies. The UT found that the FTT had been wrong...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")