The decision in Kaplan International Colleges UK Ltd v The Commissioners for Her Majesty’s Revenue & Customs C-77/19 was published on 18 November 2020. This case concerned the interpretation of Article 132(1)(f) of the VAT Directive, which provides exemption for cost-sharing groups, and arose out of a refusal by HMRC to grant exemption to Kaplan International Colleges UK Ltd (KIC).
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