- 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.
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