- The case involved whether ConquerMaths was an examination service exempt from VAT.
- ConquerMaths is an online tool for students, parents, and teachers.
- It does not lead to qualifications and allows flexible use.
- It includes many diagnostic tests and a few tutoring videos.
- Users spend more time on tests than videos.
- The product includes exam-format worksheets for offline completion.
- The issue was whether it was an assessment tool or an educational tool.
- The Tribunal used an objective test to determine its nature.
- ConquerMaths was deemed a teaching product, not an examination service.
- The appeal was dismissed, and the product was not exempt from VAT.
- The decision suggests careful application of examination and education exemptions.
Source: marcusward.co
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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