College status

Eligible body for the purposes of exempt supplies of education

SAE Education Ltd argued that it made exempt supplies of education under VATA 1994 Sch 9 group 6 item 1 note (1)(b). This was on the basis that it was a college of Middlesex University. HMRC said SAE was not an eligible body and that the supplies should therefore be standard rated.

The First-tier Tribunal found for the taxpayer concluding that SAE was a college of Middlesex University.

HMRC appealed saying the tribunal had erred in its findings of facts.

The Upper Tribunal referred to Pendragon plc v CRC [2015] STC 1825 as authority giving it the power to interfere with the findings of fact made by the First-tier Tribunal as long as that tribunal had made ‘errors of approach’ in its decision. In this case the Upper Tribunal found that the First-tier Tribunal had made such errors...