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.
Sources:
Latest Posts in "United Kingdom"
- Colleges Win £2.8 Million Tax Rebates Amid VAT Rule Dispute with HMRC
- Tribunal Rules on VAT Status of Government Grants for Free Educational Services by Colleges
- The UK Should Lower or Abolish, Not Raise, Its VAT Registration Threshold
- UK Should Lower or Abolish VAT Threshold to Boost Small Business Growth and Efficiency
- Lowering VAT Threshold Risks Breaching Labour’s Manifesto, Warns Self-Employed Association
