A test case about VAT for the education sector
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  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.
Monckton’s Peter Mantle represented HMRC.