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When is a Government grant not a grant?

19 Jan 2021

In a test case for the education sector, Melanie Hall QC and Elizabeth Kelsey have secured a significant win against HMRC on
the notoriously difficult question of when VAT is payable on Government funding.

Click here for the decision of the Upper Tribunal chaired by Whipple J and here for a case note written by Jack Williams of Monckton Chambers.

Melanie Hall QC and Elizabeth Kelsey represented The Colchester Institute.

Peter Mantle represented HMRC.