As in the CJEU judgment in Geelen, SGU’s degree should be seen as a single complex supply, and although elements of it took place in the UK the overall delivery of the course was in Grenada. University courses are subject to VAT where they take place.
Source: bailii.org
Latest Posts in "United Kingdom"
- HMRC Consults on Extending “Deemed Supplier” Rules to UK Online‑Marketplace Sellers
- UK FTT Refuses to Reinstate Struck‑Out Appeal Against Personal Liability Notice (Gwynne)
- UK VAT Grouping: Fixed Establishment and Protection of the Revenue (Barclays)
- UK VAT on Marketplace Sales: HBS Enterprises Ltd v HMRC
- Changes to VAT Capital Goods Scheme
