BB/5A/06 VAT—interim position following the Court of Session's decision in Edinburgh's Telford College
Business Brief, Issue 5. 12 April 2006
This Business Brief article explains that HM Revenue & Customs (HMRC) is currently considering the judgment of the Court of Session in the case of Edinburgh's Telford College (ETC)  CSIH 13, XA18/05, XA 22/05 (Part V10), released on 22 February 2006, and a further Business Brief will be issued when this process is concluded.
ETC is a further education (FE) college, created by statute. It provides a mixture of further and higher education courses (Scottish Qualifications Framework Levels 4 to 8) which are funded under an agreement with the Scottish Education Funding Council (SEFC).
ETC incurred VAT on the construction of a campus building used for a mixture of non-business activities and activities which give rise to supplies that are either taxable or