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Update on the VAT treatment of closely connected educational supplies

27 January 2017

In the long running saga of Brockenhurst College, the Advocate General considers supplies of catering in educational restaurants and admission charges to performances by students are not services closely related to the supply of education and, as such, should be subject to VAT.

Scott Harwood

Tax Director, Head of Public Sector VAT

Scott is head of public sector VAT for RSM and works across the not for profit sectors including the NHS health and care, local and central government, emergency services, education and charities.

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