You are here

College of Estate Management v Customs and Excise Commissioners [2004] EWCA Civ 1086

Exempt supplies - Input tax - Zero rating - Distance learning - Colleges - Supply of goods - Supply of services - Zero-rating, Distance learning, Supply of printed materials - Supply was distinct and separate - Supply not ancillary

10 September 2004

The taxpayer college (C) appealed against a decision that the supply of course related materials to its students was not a separate zero-rated supply of goods but an integral component of a single exempt supply of education and examination services. C was a distance-learning college, which had provided the necessary printed matter to enable its students to pass their examinations. The majority of the printed material had been printed at C's premises and had not been sold separately nor had it been available elsewhere. The issue in these proceedings had been whether or not C had made a single supply of education to its students, such a supply having been exempt from VAT, or whether it had made a separate supply of books, such a supply having been zero-rated. The VAT and duties tribunal found that the supply of study materials provided by C to its students was not a separate zero-rated supply of goods, but was ancillary to its exempt supply of education and examination services to the st...

Want to read on?

This article is part of our subscription-based access. Please pick one of the options below to continue.

Already registered? Login to access premium content

SUBSCRIBE for one User

Unlimited access to the entire SJ website for a full year for one user.

  • 10 issues a year delivered to you
  • Digital edition of the magazine for one user – sent to your inbox or accessible through the website
  • Access to premium content on the website
  • Access to the fully searchable online archive of Solicitors Journal, Managing Partner and Private Client Adviser, which spans over 13 years
  • Weekly email newsletter with all the latest news, analysis and features
  • Comment on SJ content and contribute to the SJ community online
  • Advanced search feature
  • Online support
  • Access to SJ app compatible with Android and Apple devices – coming soon!
  • 6 special focuses per year
  • Special offers and discounts on Solicitors Journal and IICJ events

Subscribe

CORPORATE SUBSCRIPTION

Your department or entire firm can subscribe to Solicitors Journal online, providing easy access for all who require it. Discount corporate subscription rates apply, based on number of users.

The Corporate IP Licence includes:

  • Digital copy of the magazine sent to individuals’ inboxes and accessible through the website. Solicitors Journal publishes 10 issues per year
  • Unlimited access to premium content on the website based on IP addresses
  • Unlimited access to the fully searchable online archive of Solicitors Journal, Managing Partner and Private Client Adviser, which spans over 13 years
  • Weekly email newsletter with all the latest news, analysis and features
  • Comment on SJ content and contribute to the SJ community online (username required)
  • Unlimited access to SJ app compatible with Android and Apple devices
  • 6 special focuses per year
  • Special offers and discounts on Solicitors Journal and IICJ events

The Corporate IP Licence is tailored to your firm, making it the most cost effective way for the firm to access Solicitors Journal, and enables the firm to remain compliant with copyright and our Terms and Conditions. This gives you the ability to print and circulate articles within the firm.

To enquire about a Corporate IP Licence for your firm, please contact our Subscriptions Manager on emily.beechey@solicitorsjournal.com.