Decision justified

First-tier Tribunal’s entitlement to make a barring order against HMRC

BPP Learning Media Ltd supplied books to students while BPP University College of Professional Studies Ltd another company in the same group supplied education. BPP considered that this involved separate supplies by separate companies one of education (standard rated for VAT purposes) and the other of books (zero rated). HMRC considered the supplies of books formed part of a standard-rated supply of education services (VATA 1994 Sch 8 group 3 notes (2) and (3)) and issued VAT assessments.

In May 2013 BPP appealed. HMRC served its statement of case on 21 October 14 days late. On 11 November BPP requested further information from HMRC. It applied to the First-tier Tribunal for an order that HMRC supply the information within 14 days of issuing it failing which BPP’s appeals should be allowed. The...