*Metropolitan International Schools Ltd v Revenue and Customs Commissioners

Value added tax – Supply of goods or services. The Upper Tribunal (Tax and Chancery Chamber)(the tribunal) had correctly decided that for s 84(10) of the Value Added Tax Act 1984 to apply, the decision under appeal had to have 'depended upon a prior decision'. The provision therefore required both a 'prior decision' and that the appealed decision had 'depended' on it. Consequently, the Court of Appeal, Civil Division, affirmed the tribunal's decision that in the context of the present appeal, s 84(10) did not apply; and therefore dismissed the taxpayer school's appeal. The court further distinguished Customs and Excise Comrs v JH Corbitt (Numismatists) Ltd [1980] STC 231.

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