United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue And Customs v University Of Cambridge [2015] UKUT 305 (TCC) (09 June 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/305.html
Cite as: [2015] STC 2353, [2015] STI 2025, [2015] BVC 520, [2015] UKUT 305 (TCC)

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Revenue And Customs v University Of Cambridge [2015] UKUT 305 (TCC) (09 June 2015)

VAT - input tax - endowment fund for benefit of university - investment activity of university not an economic activity and outside scope of VAT - deductibility of input tax on fund management fees - whether fund management fees are overheads - yes - whether fund management services have direct and immediate link with economic activity of university as a whole - yes - appeal dismissed

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