Commentary

BB/5A/06 VAT—interim position following the Court of Session's decision in Edinburgh's Telford College

Part V16 Forms and other HMRC material

BB/5A/06 VAT—interim position following the Court of Session's decision in Edinburgh's Telford College

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) [2006] 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.

Background

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

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