In St George’s University v HMRC [2021] TC 07999, the First Tier Tribunal (FTT) ruled that the place of supply of educational services by a West Indies’ university based overseas, which were undertaken in the UK, was based in West Indies and therefore outside the scope of VAT.
Source rossmartin
Latest Posts in "United Kingdom"
- Fintua Sponsors Indirect Taxes Annual Conference 2025 in London (Nov 12)
- HMRC Guidance: Updates on VAT appeals
- VAT Exemption for Medical vs Cosmetic Treatments: Key Tribunal Guidance for Clinics and Practitioners
- HMRC Updates Guidance on Lost VAT Appeals: New Cases Added and Amended
- VAT Recovery Falls Despite Increased Crackdown on Business Tax Avoidance, HMRC Figures Show
