Legal News

Can input VAT be reclaimed? (HMRC v University of Cambridge)

Published on: 22 July 2019
Published by: LexisPSL
  • 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?

Article summary

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. or take a trial to read the full analysis.

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