The FtT ruled in favour of Solent on all grounds of appeal holding that it was a college of a university and also that its supplies should be treated as a single supply of teaching English as a foreign language (TEFL). The case contains important guidance on the correct approach to deciding whether an entity can be regarded as a college of a university and sheds light on the scope of the exemption from VAT for suppliers of TEFL courses. Owain was instructed by Adam Rycroft of KPMG.
Read the full decision here.
