Generic Maths Limited v The Commissioners for HMRC
Decision date: 24 April 2025
Neutral citation: [2025] UKFTT 460 (TC)
Overall AI summary confidence: high
Short overview
This short overview is intended to summarise the case, issues and outcome so far as they are supported by the judgment.
AI confidence in this short overview: high
Generic Maths Limited appealed an amended s73 VAT assessment of £80,118.88 for 10/14–07/18, arguing its ConquerMaths product was an exempt "examination service" under Schedule 9 Group 6 Item 3 rather than a standard-rated teaching/revision product. The Tribunal applied an objective consumer-perception test (and considered a functional test) and concluded ConquerMaths is a teaching/tutorial or revision product, not an examination service, and upheld HMRC's assessment as made to the best of their judgment and timely. The Tribunal also declined jurisdiction to grant legitimate-expectation relief and found that claim failed on the merits.
Ratio decidendi
This summary is intended to identify the ratio decidendi, meaning the legal reasons for deciding and the binding part of the decision.
AI confidence in this ratio decidendi summary: high
The core ratio is that the characterisation of a composite educational supply is determined objectively through the eyes of the typical consumer (consumer-perception/predominance test); under that test (and on a functional/expert analysis), services that are essentially teaching or revision aids, even if they include diagnostic tests, do not fall within the meaning of "examination services" in Note 4 to Group 6 Schedule 9 VATA.
Obiter dicta
This summary is intended to identify obiter dicta, meaning observations made by the way that were not necessary to deciding the case and are not binding.
AI confidence in this obiter dicta summary: medium
The judgment observes that diagnostic tests or assessment features do not automatically convert a teaching product into an examination service and that consumer-facing marketing and user feedback (such as pilot studies) are relevant evidence for establishing consumer perception of an educational product.