- The FTT dismissed Generic Maths Ltd’s appeal against a VAT assessment.
- The company argued their product was exempt examination services.
- HMRC claimed it was standard-rated education services.
- The court applied a consumer perception test.
- The product was deemed standard-rated, not exempt.
Source: claritaxnews.com
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.