The Supreme Court’s judgment in SAE represents the end of a story that can be traced back to at least 2001, and the decision of Burton J in Customs and Excise Comrs v School of Finance and Management London Ltd  STC1960 (‘SFM’). That case, like SAE, concerned whether a body making supplies of higher education was entitled to exemption from VAT under the provisions of the Value Added Tax Act 1994 (‘the VAT Act ‘) . In both cases, exemption turned on whether the supplying body could be categorised properly as a ‘college of a university’ for the purposes of the Act, under the so-called ‘education exemption’.
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