Colchester Institute Corporation v The Commissioners for HM Revenue and Customs [2020] UKUT 0368 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Whipple and Upper Tribunal Judge Raghavan on 22 December 2020
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VAT – claim in respect of overpayment of output tax – whether provision of free education/vocational training to students where funding provided by government agencies was supply of services for consideration, as appellant argued, rather than funding with conditions – held supply of services for consideration – whether HMRC entitled to set-off input tax to extinguish repayment claim under s81(3A) VATA as interpreted in Birmingham Hippodrome – yes – appeal on consideration issue decision allowed - appeal against HMRC’s set-off of input tax dismissed.
Published 23 December 2020