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VAT implications for subsidiary training companies and associated parties
15 May 2019 Andrea Marshall, Tax Specialist
HMRC guidance manuals have now been updated, in the light of the SAE Supreme Court decision regarding the requirements for a body to be 'a college of a university', and thus an eligible body, with its supplies of education treated as exempt from VAT. Sections VATEDU 39350, 39360 and 39380 provide considerable detail on HMRC's view of subsidiary training companies, and are worth reviewing by universities who operate such companies, whereas VATEDU 39370 concentrates on bodies that work with a university but are not part of the corporate group, and is worth reviewing if you work with bodies such as Pathway Providers, specialist training companies etc. in order to ensure the VAT treatment and arrangements are correct.
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15 May 2019 
Andrea Marshall, Tax Specialist
