UK Tribunal Rules Online Tutoring Products Not Exempt from VAT as Examination Services

• The UK First-Tier Tax Tribunal issued a judgment on VAT exemption for examination services.
• A VAT-registered online tutoring company claimed a VAT exemption for its products.
• The Tax Agency denied the exemption, stating the product did not qualify as an examination service.
• The Tax Tribunal ruled that VAT exemption applies to examination services in education and training.
• The taxpayer’s product was deemed an online teaching tool, not an exempt examination service.
• The taxpayer is subject to the standard VAT rate for education services.

Source: news.bloombergtax.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.

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