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Finance And Business Training Ltd v Revenue And Customs [2016] EWCA Civ 7 (19 January
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Principal issue: Does EU law mean that a provider of university courses is entitled to the education exemption from VAT in the same way as a university even if not so entitled under UK VAT law?
Many providers of education are exempt from VAT because EU law, from which the VAT law is derived, contains an exemption ("the education exemption") for that purpose. But not all providers of education are exempt. The question on this appeal is whether, the appellant, Finance and Business Training Ltd ("FBT"), is entitled to the education exemption for courses which lead to the grant by the University of Wales of degrees. Universities are entitled to rely on the education exemption but FBT has failed to meet the conditions laid down in domestic law. It now seeks to rely on EU law principles, particularly the principles of fiscal neutrality and legal certainty. This Court has permitted FBT to argue this point even though it was not raised below because the Court of Justice of the European Union ("CJEU") handed down a decision on the education exemption, which, submits FBT, undermines the decisions of the First-tier and Upper Tribunal against it, just two days after the Upper Tribunal's decision was released.
Principal issue: Does EU law mean that a provider of university courses is entitled to the education exemption from VAT in the same way as a university even if not so entitled under UK VAT law?
Many providers of education are exempt from VAT because EU law, from which the VAT law is derived, contains an exemption ("the education exemption") for that purpose. But not all providers of education are exempt. The question on this appeal is whether, the appellant, Finance and Business Training Ltd ("FBT"), is entitled to the education exemption for courses which lead to the grant by the University of Wales of degrees. Universities are entitled to rely on the education exemption but FBT has failed to meet the conditions laid down in domestic law. It now seeks to rely on EU law principles, particularly the principles of fiscal neutrality and legal certainty. This Court has permitted FBT to argue this point even though it was not raised below because the Court of Justice of the European Union ("CJEU") handed down a decision on the education exemption, which, submits FBT, undermines the decisions of the First-tier and Upper Tribunal against it, just two days after the Upper Tribunal's decision was released.
