I have received a number of requests for a copy of the judgment on the above subject.

We have now obtained a certified true copy (uploaded below) and also we have provided further insights in our tax alert below. 

In summary, the Tax Appeal Tribunal (TAT) confirms that the income of a company limited by guarantee, whose object is the provision of educational services is not liable to corporate income tax and therefore not also subject to education tax.

Download Tax Alert_Exemption of Educational Institutions from Income Taxes

Download TAT ruling on taxation of educational institutions

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.