The Court of Appeal give permission to challenge the lawfulness of the UK’s implementation of the education exemption

31 Oct 2014 | by Caroline Sweeney

The Court of Appeal has given permission to Finance and Business Training Limited, represented by Melanie Hall QC,  to challenge the manner in which the UK has implemented Article 132 of the Principal VAT Directive. One of the key issues for consideration will be whether the treatment of the education exemption in the VAT Act 1994  breaches European Law.