One or the other

The taxpayer was an English institution that offered educational services some of which were provided in relation to courses taught in conjunction with the University of Wales. The taxpayer claimed the services were exempt from VAT (VATA 1994 sch 9 group 6 item 1) on the basis it was an eligible body (note (1) to group 6).

The institution was not a university or college in respect of courses not taught with the University of Wales but the taxpayer argued it was a college or institution of the university in relation to the courses run with its Welsh partner.

The First-tier Tribunal dismissed a petition by the taxpayer which appealed to the Upper Tribunal.

The Upper Tribunal said the appeal raised the question of whether or not it was possible to be an eligible body in relation to some courses but not others. HMRC claimed the...