Case details

SAE Education Limited (Appellant) v The Commissioners of Her Majesty’s Revenue and Customs (Respondent)

Case ID: UKSC 2017/0158

Case summary

Issue(s)

Whether the appellant was a college of Middlesex University and therefore an "eligible body" within the meaning of the Value Added Tax Act 1994, Schedule 9, Group 6, Item 1, exempting its supplies of education from VAT.

Facts

Whether the appellant was a college of Middlesex University and therefore an "eligible body" within the meaning of the Value Added Tax Act 1994, Schedule 9, Group 6, Item 1, exempting its supplies of education from VAT.

Judgment appealed

[2017] EWCA Civ 1116

Parties

Appellant(s)

SAE Education Limited

Respondent(s)

The Commissioners of Her Majesty’s Revenue and Customs

Appeal

Justices

Lord Reed, Lord Sumption, Lord Briggs, Lady Arden, Lord Kitchin

Hearing start date

30 Oct 2018

Hearing finish date

30 Oct 2018

Watch hearing
30 Oct 2018 Morning session Afternoon session