Birkdale School v Revenue and Customs Commissioners
Chancery Division
“Value-added tax was not payable by independent schools on charges made to parents for optional participation in fee refund arrangements; there was a single supply of educational services to parents when they participated in such schemes.”
The Times, 23rd April 2008
Source: www.timesonline.co.uk
Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.
