Owain appeared before the CJEU on 23rd January 2020 in this VAT case concerning Kaplan Colleges. The case was referred by the First tier Tribunal in the UK In January 2019 and concerns the operation of the VAT exemption for costs sharing groups. The case raises issues concerning VAT groups, cross border application of the exemption and application of the costs sharing outside the EU.
The Advocate General’s opinion is due to be released in April 2020.
