- Generic Maths Ltd appealed against an HMRC decision regarding VAT assessment for their product ConquerMaths.
- The assessment was initially £103,538 and later amended to £80,118.88.
- GM argued their product was an exempt examination service under VAT rules.
- HMRC contended it was a standard rated educational tool.
- The tribunal applied the consumer perception test and found ConquerMaths to be a tutorial tool.
- The appeal was dismissed, and the product was deemed standard rated.
Source: bailii.org
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
