- The case involves Colchester Institute Corporation and HM Revenue and Customs regarding VAT assessments.
- The main issue is whether government funding agency grants are considered “consideration” for services provided free to students.
- The appeal was determined on the papers without a hearing.
- The Tribunal applied a previous decision from 2020.
- The appeal was allowed in part, focusing on the output tax element.
- The input tax element of the assessments is no longer pursued by Colchester Institute Corporation.
- Evidence included a 546-page hearing bundle with statements and documents related to funding processes.
- Mr. Gary Horne, Deputy Chief Executive of Colchester Institute Corporation, provided a witness statement.
Source: bailii.org
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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