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SAE Education Limited v HMRC - the university education exemption
5 March 2014
The First-tier Tribunal (Tax) has allowed the appeal of SAE Education Ltd against the decision of HMRC that it was not a "college of a university" within the meaning of exemption provided for in Note 1(b), Group 6 of Schedule 9 VATA. In concluding that SAE is a college of Middlesex University, the Tribunal found that SAE has a ...