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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.
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.
The Chair of the Bar reports back
Susie Griffin on the admin that keeps barristers from billable work
Clement Cowley, Partner at The Penny Group, explains how global events can influence the performance of pensions and ISAs, and why taking a long-term approach to investing is often the most effective strategy
Mário Barroso, Head of R&D and Method Development at AlphaBiolabs, discusses what family law professionals need to know about hallucinogens, from the main hallucinogenic drugs encountered in family proceedings, to their effects and the testing options available
Harmony Christian Ministries is the latest charity to benefit from a £500 donation from AlphaBiolabs via the company’s Giving Back initiative
By David Green
At the start of her term, Chair of the Bar 2026 Kirsty Brimelow KC set out a series of priorities for the year ahead. One of those priorities was children in the justice system
As the world becomes more digital, Barbara Vinagre Mota examines international research into the mental health consequences of judges’ exposure to graphic and immersive evidence, highlighting the importance of support systems
In an era of patient-centred care and growing concern over misconduct in medical settings, why do women still lack the right to choose women consultants for examination and treatment? Charles Davey investigates
Reviewed by Daniel Barnett
James McNeill Whistler at Tate Britain until 27 September Rothko in Florence at Palazzo Strozzi until 23 August Reviewed by Stephen Cragg KC
