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Conclusions
Decision
Accordingly we concluded that we should dismiss the appeal.
Right to apply for permission to appeal
This document contains full findings of fact and reasons for the decision. Any party dissatisfied with this decision has a right to apply for permission to appeal against it pursuant to Rule 39 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009. The application must be received by this Tribunal not later than 56 days after this decision is sent to that party. The parties are referred to “Guidance to accompany a Decision from the First-tier Tribunal (Tax Chamber)” which accompanies and forms part of this decision notice.
Release date: 24th APRIL 2025
- Heading
- We decided that the appeal should be dismissed introduction and Summary
- Evidence
- Findings of fact
- Law
- Case law – Best judgment
- Case law – education exemption – Consumer perspective and nature of supplies consisting of more than one element
- Burden of proof
- What is GM’s product?
- Mr Constable’s evidence
- The Barbados Study
- Mr Hunter’s Evidence
- Consumer Perception
- The role of assessments in learning
- Conclusion on the nature of ConquerMaths
- Meaning of “examination services”
- Is an assessment a self-standing concept in Schedule 9 VATA?
- Meaning of “Assessments”
- Consumer perception test
- Alternative test – functional analysis
- Best Judgment
- other matters
- Conclusions