SGU is incorporated in Grenada as an independent school of medicine under a government charter. It has a large campus, being the only university, and is a major employer.
It offers a four-year medical degree (MD) over ten terms. The first five terms involve basic science over a two-year period and SGU partners with the University of Northumbria (UNN) under a global scholarship programme (GSP) that allows students to study in the UK.
The next five terms over a two-year period involve clinical training conducted under an agreement between SGU and various UK teaching hospitals. The MD course is internationally accredited and recognised including by the UK’s General Medical Council.
What were the issues?
The parties in the case before the FTT: St George’s University Ltd v HMRC (TC07999) agreed on four questions, although if the first two fell in favour of SGU then the other two would fall away.
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James has over 30 years experience in VAT having trained with HM Customs & Excise he has worked in practice, including a Big Four firm as well as running his own consultancy. He also has extensive experience in public sector VAT, as well as previously advising the Federation of small businesses.