The Commissioners for HM Revenue and Customs v Metropolitan International Schools Ltd: [2017] UKUT 0431 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Mann and Judge Greenbank on 10 November 2017.
Read the full decision in .
VALUE ADDED TAX 鈥� distance learning courses 鈥� classification of supply - whether supply of books within item 1 Group 3 Schedule 8 VATA 1994
JURISDICTION 鈥� legitimate expectation of agreed classification 鈥� whether assessment depended on prior decision 鈥� section 84(10) VATA 1994
VALUE ADDED TAX 鈥� entitlement to repayment supplement 鈥� whether taxpayer entitled to VAT credit 鈥� section 79 VATA 1994.
Updates to this page
Published 10 November 2017