The Open University v Revenue and Customs Commissioners

Value added tax – Exemptions. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) dismissed an appeal by the Revenue and Customs Commissioners against the decision of the First-tier Tribunal (Tax Chamber) to allow an appeal by the Open University (the OU) against the Revenue's decision to refuse the claim by the British Broadcasting Corporation (the BBC) for repayment of VAT which it had charged and accounted for in respect of services which it had supplied to the OU during the appeal period at issue. The tribunal decided, among other things, that for the purposes of the education exemption in art 13A(1)(i) of Council Directive (EEC) 77/388, the BBC was another organisation defined by the United Kingdom as having similar objects.

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