RCB/34/08 VAT—partial exemption—retrospective claims for input tax by higher education institutions (HEIs)

Part V16 Forms and other HMRC material

Part V16 Forms and other HMRC material | Commentary

RCB/34/08 VAT—partial exemption—retrospective claims for input tax by higher education institutions (HEIs)

Part V16 Forms and other HMRC material | Commentary

RCB/34/08 VAT—partial exemption—retrospective claims for input tax by higher education institutions (HEIs)

Revenue & Customs Brief, Issue 34. 24 July 2008

This Revenue & Customs brief article sets out HM Revenue & Customs (HMRC) policy on retrospective claims by Higher Education Institutions (HEIs) that operated a Partial Exemption (PE) method agreed under the Committee of Vice Chancellors & Principals (CVCP) guidelines. This article takes account of the Tribunal decision in the cases of Wadham College Oxford & Merton College Oxford [VTD 20233]. It uses a number of specialist terms that are fully explained in Notice 706 “Partial Exemption” (Part V8).

Background

Prior to 1997, when the CVCP guidelines were withdrawn, amany HEIs chose to determine their recoverable input tax using a

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RCB/46/08 VAT—Court of Appeal decision in the case of Loyalty Management (UK) Ltd (LMUK) – HMRC position, pending outcome of appeal to the House of Lords

RCB/48/08 VAT—exemption for fund management services

RCB/52/08 VAT on fuel used for propelling private pleasure craft and private pleasure flying

RCB/53/08 VAT—new requirement from 1 January 2010 that businesses provide EC Sales Lists for taxable supplies of services to which the reverse charge applies

RCB/54/08 VAT—new zero-rated dwellings – whether arrangements are abusive

RCB/57/08 VAT—excess charges in non-local authority car parks

RCB/60/08 VAT—Court of Appeal decision in the case of Loyalty Management (UK) Ltd – further clarification of HMRC position, pending outcome of appeal to the House of Lords

RCB/61/08 Intrastat—changes from 1 January 2009

RCB/63/08 VAT—the decisions of the VAT Tribunal in the cases of the Rank Group plc, in respect of the supply of Mechanised Cash Bingo (MCB) and gaming machine takings

RCB/2/09 VAT package and anti-fraud measures implementation update: adoption of EU Council directive and regulation relating to EC Sales Lists and time of supply of services (update to Revenue & Customs Brief 53/08)

RCB/5/09 Marks & Spencer Plc v CRC [2009] UKHL 8—judgment of the House of Lords—VAT claims made before 26 May 2005 no longer subject to unjust enrichment

RCB/34/08 VAT—partial exemption—retrospective claims for input tax by higher education institutions (HEIs)

Part V16 Forms and other HMRC material

RCB/34/08 VAT—partial exemption—retrospective claims for input tax by higher education institutions (HEIs)

RCB/34/08 VAT—partial exemption—retrospective claims for input tax by higher education institutions (HEIs)

Background

Business Briefs

RCB/35/08 VAT exemption for fund management services

RCB/36/08 VAT treatment of charity challenge events

RCB/38/08 VAT—default interest and net errors of less than £2000

RCB/44/08 VAT—partial exemption – VAT adjustments when house builders let their dwellings before selling them

RCB/46/08 VAT—Court of Appeal decision in the case of Loyalty Management (UK) Ltd (LMUK) – HMRC position, pending outcome of appeal to the House of Lords

RCB/48/08 VAT—exemption for fund management services

RCB/52/08 VAT on fuel used for propelling private pleasure craft and private pleasure flying

RCB/53/08 VAT—new requirement from 1 January 2010 that businesses provide EC Sales Lists for taxable supplies of services to which the reverse charge applies

RCB/54/08 VAT—new zero-rated dwellings – whether arrangements are abusive

RCB/57/08 VAT—excess charges in non-local authority car parks

RCB/60/08 VAT—Court of Appeal decision in the case of Loyalty Management (UK) Ltd – further clarification of HMRC position, pending outcome of appeal to the House of Lords

RCB/61/08 Intrastat—changes from 1 January 2009

RCB/63/08 VAT—the decisions of the VAT Tribunal in the cases of the Rank Group plc, in respect of the supply of Mechanised Cash Bingo (MCB) and gaming machine takings

RCB/2/09 VAT package and anti-fraud measures implementation update: adoption of EU Council directive and regulation relating to EC Sales Lists and time of supply of services (update to Revenue & Customs Brief 53/08)

RCB/5/09 Marks & Spencer Plc v CRC [2009] UKHL 8—judgment of the House of Lords—VAT claims made before 26 May 2005 no longer subject to unjust enrichment

RCB/6/09 Claims for retrospective application of Extra-Statutory Concession (ESC) 3.35

RCB/8/09 Reminder of the withdrawal of the VAT Staff Hire Concession and the VAT treatment to be applied from 1 April 2009

RCB/10/09 Tribunals reform—changes to the tax appeals system and new internal review process

RCB/13/09 VAT—leisure trusts providing all-inclusive membership schemes

RCB/14/09 VAT repayment claims and statutory interest—treatment for the purposes of direct tax

RCB/34/08 VAT—partial exemption—retrospective claims for input tax by higher education institutions (HEIs)

Part V16 Forms and other HMRC material

RCB/34/08 VAT—partial exemption—retrospective claims for input tax by higher education institutions (HEIs)

RCB/34/08 VAT—partial exemption—retrospective claims for input tax by higher education institutions (HEIs)

Background

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