[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Colchester Institute Corporation v Revenue and Customs [2020] UKUT 368 (TCC) (22 December 2020) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/368.html Cite as: [2021] STC 151, [2020] UKUT 368 (TCC), [2021] BVC 501, [2021] STI 82

[New search] [Printable PDF version] [Help]

Colchester Institute Corporation v Revenue and Customs [2020] UKUT 368 (TCC) (22 December 2020)

VAT - claim in respect of overpayment of output tax - whether provision of free education/vocational training to students where funding provided by government agencies was supply of services for consideration, as appellant argued, rather than funding with conditions - held supply of services for consideration - whether HMRC entitled to set-off input tax to extinguish repayment claim under s81(3A) VATA as interpreted in Birmingham Hippodrome - yes - appeal on consideration issue decision allowed - appeal against HMRC's set-off of input tax dismissed.