- The case involves City of Portsmouth College and HMRC regarding VAT assessments.
- The issue is whether government grants are considered “consideration” for free educational services.
- The Tribunal determined the case on the papers without a hearing.
- The appeal was allowed in part, applying a previous case decision.
- The College received grants from the Education Funding Authority and Skills Funding Agency.
- The Financial Manager, Mr. Lambe, provided evidence and managed financial oversight.
- The case references funding processes for Further Education Colleges.
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.
Latest Posts in "United Kingdom"
- HMRC Guidance: Updates on VAT appeals
- VAT Exemption for Medical vs Cosmetic Treatments: Key Tribunal Guidance for Clinics and Practitioners
- HMRC Updates Guidance on Lost VAT Appeals: New Cases Added and Amended
- VAT Recovery Falls Despite Increased Crackdown on Business Tax Avoidance, HMRC Figures Show
- VAT Late Filing Penalties: Software Failure and Employee Error Not Reasonable Excuse, Appeal Dismissed
