Entries by SOC VAT Consultants

Meaning of ‘supplies closely connected to education’

The Court of Appeal has decided to refer the case of HMRC v Brockenhurst College [for a preliminary ruling by the European Court (CJEU). The case relates to the VAT exemption applying to supplies ‘closely related’ to education. The college taught courses in catering, hospitality and performing arts. To enable students to learn practical skills, […]

Sveda and free admission

In recent years HMRC have developed a policy of restricting input tax recovery using a ‘cost component’ approach. Under this policy they have argued that VAT is recoverable on goods and services only if they can be shown to be ‘cost components’ of a taxable supply made, and in addition that for VAT to be […]