The Weekly Law Reports
[2019] 1 WLR 2219
Supreme Court
*SAE Education Ltd
v
Revenue and Customs Commissioners
[2019] UKSC 14
2018 Oct 30;
2019 March 20
2019 March 20
Lord Reed DPSC, Lord Briggs, Lady Arden, Lord Kitchin JJSC, Lord Sumption
Revenue— Value added tax— Exemptions— Education— Taxpayer company supplying educational courses pursuant to memorandum of co-operation with university— Whether taxpayer “college … of … a university” whose supplies of education exempt—
Value Added Tax Act 1994 (c 23), Sch 9, Group 6, item 1, note (1)(b)
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