ConquerMaths Deemed Taxable: Tribunal Rules Against VAT Exemption for Online Maths Product

• Generic Maths Limited claimed its ConquerMaths product was a VAT exempt examination service
• HMRC viewed it as an online learning tool subject to standard VAT
• The First-tier Tribunal agreed with HMRC, ruling it was not an examination service
• The Tribunal used an objective test based on typical consumer perception
• ConquerMaths was deemed a teaching product, not an examination service
• Even under a functional test, the product would not qualify as an examination service
• The Tribunal found HMRC’s VAT assessment reasonable and dismissed GM’s appeal

Source: taxscape.deloitte.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.