The case centred on whether HMRC’s interpretation and application of the Lennartz accounting method was correct, specifically on what was deemed “non-business” activity and whether output value added tax (VAT) was accountable.
This case was about free education/vocational training to students, that was funded by government agencies.
The Upper Tribunal’s verdict was clear: no activity was “private” or “non-business” use and, as such, no output tax was accountable.
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