“…uce the same result. The UT also acknowledged some support in domestic case law (see especially College of Estate Management v Customs and Excise Commissioners [2005] UKHL 62, [2005] 1 WLR 3351and Byrom (t/a Salon 24) vHMRC [2006] EWHC 111 (Ch), [2006] STC 992) for a test involving the identification of the “overarching” nature of t…”
“… at any time”, and on 26 August 2009, in the light of the decision of the House of Lords in College of Estate Management Ltd v Customs and Excise Commissioners [2005] UKHL 62, [2005] STC 1597, Officer Rashid of HMRC informed the School in a letter that she had discovered that the VAT treatment of its supplies of distance learning co…”