- VAT case involves HMRC and Colchester Institute Corporation focusing on free education provision
- HMRC initially won at FTT but lost at Upper Tribunal on the issue of whether government-funded education services are a taxable supply
- Upper Tribunal found a direct link between government grants and the courses provided, contradicting FTT’s earlier decision
- HMRC accepted the Upper Tribunal’s decision but reserved the right to revisit the argument in future appeals
- The latest Upper Tribunal ruling reaffirmed the decision in favor of Colchester Institute, dismissing HMRC’s appeal based on consistent reasoning with previous cases
Source: claritaxnews.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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