- The Court of Appeal in St Patrick’s International College and Others Ltd v HMRC held that some education supplied by organisations that are not “eligible bodies” can still be VAT-exempt.
- HMRC continues to maintain its long-standing position that education supplied by a non-eligible body is standard-rated, and it has permission to appeal to the Supreme Court.
- Alternative education providers that believe they are in a similar position may file protective claims.
- HMRC will assess claims case by case, taking into account unjust enrichment, partial exemption, supply-chain accounting, and any input tax already recovered.
Source: deeksvat.co.uk
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.
