Commentary

RCB/8/21 VAT treatment of public funds received by further education institutions

Part V16 Forms and other HMRC material

RCB/8/21 VAT treatment of public funds received by further education institutions

RCB/8/21 VAT treatment of public funds received by further education institutions

Revenue & Customs Brief, Issue 8. 26 May 2021

Purpose of this brief

This brief sets out HMRC's response to the primary decision of the Upper Tier Tribunal in the case of Colchester Institute Corporation UT/2019/0006. The decision was released on 22 December 2020.

Who needs to read this

Further education institutions and tax advisors.

Background

The primary decision concerns the VAT treatment of public monies received by further education institutions to fund the provision of education to 16-19-year-old students (and certain other categories of students entitled to full funding). HMRC is of the view

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