FTT Rules Solent Pathway Campus VAT-Exempt as University College Providing TEFL Education

• Solent Pathway Campus Limited is a joint venture between Solent University and QAHE Limited.
• SPCL provided education courses and claimed VAT exemption as an eligible body.
• HMRC refused SPCL’s VAT exemption claim.
• The FTT ruled that SPCL’s supplies were VAT-exempt education services.
• SPCL was considered a college of a university based on factors from the Supreme Court and additional factors.
• SPCL was deemed an eligible body due to its relationship with the university.
• The FTT also concluded SPCL was making single composite supplies of TEFL.
• SPCL’s appeal against HMRC’s refusal was allowed by the FTT.

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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