- Colchester Institute—UT confirms that educational courses provided free of charge to students and funded by government grants were a supply of services for consideration
- Case details
- Why it matters
Local Government analysis: In Colchester Institute Corporation v HMRC, the Upper Tribunal (UT) held that education and vocational training provided by Colchester Institute Corporation (CIC) free of charge to students and funded by grants from two government funding agencies was a ‘supply of services for consideration’ for the purposes of Article 2(1)(c) of Principal VAT Directive (Council Directive 2006/112/EC). Adam Craggs and Rebekka Sandwell of RPC summarise the UT decision and consider why it matters.
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