- Can input VAT be reclaimed? (HMRC v University of Cambridge)
- What are the practical implications of this case?
- What was the background?
- What did the court decide?
- What happens next?
Tax analysis: Has this case added much to the cost component analysis or provided the much-needed clarity on whether input VAT can be reclaimed? Simon Newark, partner at Blick Rothenberg, says it has to some extent tightened and reinforced the definition of a ‘direct and immediate link’ but although it was a big win for HMRC, it does not seem to be the smoking gun they were hoping for as the court has limited their ability to apply this decision more widely.
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