The Commissioners for HM Revenue and Customs v Imperial College of Science, Technology and Medicine: [2016] UKUT 0278 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Birss and Judge Berner on 24 June 2016.

Read the full decision in The Commissioners for HM Revenue and Customs v Imperial College of Science, Technology and Medicine: [2016] UKUT 0278 (TCC).

VAT– partial exemption– CVCP Agreement between universities and HMRC – Fleming claim to recover residual VAT on overheads of academic departments – whether HMRC approved a new non-CVCP retrospective partial exemption special method (PESM) from 1973 to 1994– whether a combined PESM and business/non-business method was ultra vires –FTT held a new non-CVCP retrospective PESM had been approved and was not ultra vires – HMRC appeal to the Upper Tribunal – appeal dismissed

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