On 30th October 2018, Sarabjit Singh QC will appear in the Supreme Court before Lords Reed, Sumption, Briggs and Kitchin and Lady Arden to seek to defend a unanimous victory on behalf of HMRC in the Court of Appeal on the scope of the education exemption from VAT. The case, called SAE Education Ltd v HMRC, concerns the UK’s interpretation in domestic law of the exemption and whether the Court of Appeal’s interpretation is lawful in light of, for example, the EU principles of fiscal neutrality and legal certainty.
It will be the first time the Supreme Court will have considered the education exemption, including the extent to which private colleges should be able to benefit from it.
You can read the Court of Appeal’s decision here and the Supreme Court information here.
Watch Sarabjit in action live on Supreme Court TV in Courtroom 1 from 12.30pm on 30th October here