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.
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.