Policy paper
Revenue and Customs Brief 3 (2026): VAT treatment of certain public funds received by further education institutions
This brief explains HMRC’s response to the Court of Appeal ruling on the VAT treatment of public funding received by further education institutions.
Documents
Details
This brief sets out HMRC’s response to the ruling of the Court of Appeal in the case of Colchester Institute Corporation (CIC) [2026] EWCA Civ 363. The judgment was released on 27 March 2026.
Updates to this page
Published 27 April 2026