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Books etc
KEY POINTS
- In College of Estate Management the House of Lords held that study material used on exempt courses was part of a single exempt supply of education.
- New legislation – notes 2 and 3 in VATA 1994 Sch 8 gp 3 denied zero-rating even if books were supplied by a different business from that supplying education.
- BPP did not accept that gp 3 notes 2 and 3 applied to exclude supplies of printed matter from zero-rating.
- HMRC failed to comply with tribunal directions and was barred from taking part in proceedings.
- Because the supplies of tuition and printed materials were independent the notes to gp 3 did not apply.
I must declare a special interest in the long-running argument between BPP the professional education group...
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