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A test case about VAT for the education sector

22 Jan 2021 By Imogen Proud

Imogen Proud highlights a recent judgment which may be of interest to many of our Education Blog subscribers.

The Upper Tribunal has recently handed down judgment (here) in Colchester Institute Corporation v HMRC [2020] UKUT 0368. This was a test case for the education sector, and the Appellant Colchester Institute Corporation secured a significant win against HMRC on the notoriously difficult question of when VAT is payable on Government funding.

Click here for a detailed case note written by Jack Williams of Monckton Chambers.

Monckton’s Melanie Hall QC and Elizabeth Kelsey represented The Colchester Institute.

Monckton’s Peter Mantle represented HMRC.

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