Acting for SAE Education Limited (SEL) alongside Melanie Hall QC and Elizabeth Kelsey of Monckton Chambers, Gordon Dadds partners Rebecca Ferguson and Robin Shaw have obtained leave for SEL to appeal its case against HMRC to the Supreme Court. SEL is the provider of higher education to students of sound and audio engineering technology and its courses are validated at degree level by Middlesex University. SEL is currently obliged to charge its students VAT on their course fees in contrast to Middlesex University which is not. The case centres around the question of whether SEL is a ‘college, institution, school or hall of’ a university for the purposes of the relevant exemption under Schedule 9 of the VATA 1994. To read the judgement click here.