The Court of Appeal unanimously dismissed HMRC's appeal in its ongoing battle with the Open University over VAT charges on services provided by the BBC. The Court ruled the BBC, as a public body with educational aims, qualified for VAT exemption when providing services to the OU. Additionally, the Advocate General issued an opinion that VAT is due on goods retained when a business ceases, even if the input tax adjustment period has expired. Finally, the Tax Tribunal ruled Air France must pay the higher APD rate for its Premium Economy flights, as those were not the lowest class of travel available.