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Another case on eligible bodies/VAT exemption in Higher Education
02 February 2016 Amanda Darley, Head of Operations and Engagement
The Court of Appeal recently heard the appeal of Finance and Business Training Ltd (FBT) into whether it was a 'college' of the University of Wales and therefore provided exempt education, in the light of the CJEU decision in MDDP which had been delivered after FBT's loss in the Upper Tribunal. The Court of Appeal found that FBT was not a 'college' of the University of Wales, and that the UK legislation is compliant with EU legislation in this area, despite there being no direct read-across of the 'bodies governed by public law' in the EU Directive. KPMG's article on the case provides further information.
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02 February 2016 
Amanda Darley, Head of Operations and Engagement
