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HMRC Guidance following Brockenhurst

20 September 2017      Andrea Marshall, Tax Specialist

For anyone who hasn't seen the discussion board post on this, HMRC has updated their internal guidance on items closely related to a supply of education, following the CJEU Brockenhurst decision. HMRC has also told us that if anyone is considering a claim on the basis of Brockenhurst they will be reviewing these and looking very closely at the facts to ensure they are on all fours with Brockenhurst (see the minutes of our recent meeting with HMRC).



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