- Generic Maths Ltd supplies ConquerMaths, an online platform with diagnostic assessments and tutorial videos.
- HMRC concluded the supply was a taxable educational service, not exempt examination services.
- Generic Maths appealed, claiming the supply qualified for exemption as examination services.
- They argued the platform was primarily an assessment-led resource to identify knowledge gaps.
- HMRC argued the supply was a teaching tool, not standalone examination services.
- The First-tier Tribunal ruled in favor of HMRC, viewing the supply as a taxable educational service.
- The Tribunal found the product’s main purpose was educational, not formal assessment.
- HMRC was found to have exercised best judgment in issuing the VAT assessment.
Source: mha.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.
