FTT Rules ConquerMaths as VAT Liable, Not an Examination Service, Dismissing GM’s Appeal

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

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.

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