Birkdale School, Sheffield v Revenue and Customs Commissioners [2008] EWHC 409 (Ch); WLR (D) 74
“Value added tax was not payable by independent schools on charges made to parents for participation in optional fees refund arrangements. There was a single supply of educational services to parents when they participated in such schemes.”
WLR Daily, 5th March 2008
Source: www.lawreports.co.uk
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.