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St Patrick's International College Ltd v Revenue and Customs (VAT - exemption for supplies of education)   flag 

[2023] UKFTT 408
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
3rd May, 2023

Legislation Cited

Legislation Name Provision
Finance Act 1965

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
SAE Education Ltd v Revenue and Customs Commissioners [2019] UKSC 14; [2019] 1 WLR 2219 United Kingdom Supreme Court United Kingdom 20 Mar 2019 BAILII flag 5
Essex International College Ltd v Revenue and Customs (VAT - EXEMPT SUPPLIES : Education) [2018] UKFTT 85 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Feb 2018 BAILII flag 1
HMRC v Open University [2016] EWCA Civ 114 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 2 Mar 2016 BAILII flag 3
Finance and Business Training Ltd v Revenue and Customs Commissioners [2016] EWCA Civ 7; [2016] 4 WLR 47 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 19 Jan 2016 BAILII flag 13
University of Cambridge v HMRC [2009] EWHC 434 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag 1
JP Morgan Fleming Claverhouse Investment Trust and The Association of Investment Trust Companies [2007] EUECJ C-363/05; [2007] ECR I-5517 Court of Justice of the European Communities Europe 28 Jun 2007 BAILII flag 30
Macniven v Westmoreland Investments Ltd [2001] UKHL 6; [2001] 1 All ER 865; [2001] 2 WLR 377; 73 Tax Cas 1; [2001] BTC 44; [2001] STI 168 House of Lords United Kingdom 8 Feb 2001 BAILII flag 87
Marren v Ingles [1980] 1 WLR 983; 54 Tax Cas 76 United Kingdom circa 1980 LexisNexis / Westlaw flag 9
O'Driscoll v Manchester Insurance Committee [1915] 3 KB 499 United Kingdom circa 1915 LexisNexis / Westlaw flag 19
Mortimore, Appellant v The Commissioners of Inland Revenue, Respondents [1864] EngR 133; (1864) 2 H & C 838; 159 ER 347; 33 LJEx 263 Court of Exchequer United Kingdom circa 1864 CommonLII flag 13
Smart v Lincolnshire Sugar Co Ltd 20 Tax Cas 643; 156 LT 215 United Kingdom flag 19

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