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  1. Home
HMRC internal manual

VAT Supply and Consideration

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
7 March 2025 - See all updates
  1. Back to contents
  2. VATSC05000
  3. VATSC06300

VATSC06330 - Consideration: Payments that are not Consideration: Grants: Important Court Decisions: Contents

The following guidance summarises the most important decisions that have influenced our policy on grants.  Although the summaries give a flavour of the case, you should read the whole judgement if you need to quote it in a decision. 

  1. VATSC06331
    Hillingdon Legal Resource Centre
  2. VATSC06332
    Wolverhampton Citizens' Advice Bureau
  3. VATSC06333
    Trustees of the Bowthorpe Community Trust
  4. VATSC06334
    Office des Produits Wallons ASBL v Belgium
  5. VATSC06335
    Keeping Newcastle Warm
  6. VATSC06336
    Edinburgh Leisure & Others
  7. VATSC06337
    University of Southampton
  8. VATSC06338
    Bath Festivals Trust
  9. VATSC06339
    Groundwork Cheshire
  10. VATSC06340
    Hope in the Community Ltd
  11. VATSC06341
    South African Tourist Board
  12. VATSC06342
    European Grants
  13. VATSC06343
    Agricultural Grants
  14. VATSC06344
    Mohr
  15. VATSC06345
    Lanboden-Agrardienste Gmbh & Co KG

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