*Finance and Business Training Ltd v Revenue and Customs Commissioners

Value added tax – Exemptions. The Court of Appeal, Civil Division, dismissed the appellant taxpayer's appeal against the decision of the Upper Tribunal (Tax and Chancery Chamber) upholding the decision of the First-tier Tribunal (Tax Chamber) that it was not an 'eligible body' for the purposes of Note (1)(b) of Group 6 in Sch 9 to the Value Added Tax Act 1994. Even though it was supplying educational services, the taxpayer failed to meet the European Union law-compliant supplier condition for the education exemption.

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