Dancing On My Own (Put Your Body On Me)

This podcast discusses the First-tier Tribunal Tax Chamber appeal by Solent Pathway Campus Limited (SPCL) against His Majesty’s Revenue and Customs (HMRC) regarding Value Added Tax (VAT) exemption for educational supplies. The core of the dispute revolves around whether SPCL qualifies as an "eligible body" under UK VAT law, specifically as a "college" of a UK university or a body providing the "teaching of English as a foreign language (TEFL)." The tribunal examines the contractual relationship between SPCL and Solent University, the nature of the International Foundation Programmes (IFPs) offered by SPCL, and relevant legal precedents, including EU law and domestic case law like SAE Education Ltd v HMRC and Pilgrims Language Courses Ltd v C&E Comrs. Ultimately, the decision finds SPCL is an eligible body under the "college" definition, making its services VAT exempt, but also explores the TEFL argument as an alternative, concluding that the IFP, as a single composite supply, would also qualify as TEFL.

Solent Pathway Campus Limited v HMRC [2025] UKFTT 596 (TC)

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Spotnickdacat is really just a kitten but he's going to be big someday! 
All my songs are written, composed, and produced by me (Taylor JS White). Most of the sounds are synthesized by me. 
Vocals guest credits given where applicable. 
Credit given where applicable. 
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Taylor.js.white@gmail.com
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