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 Imperial College Of Science, Technology And Medicine [2016] UKUT 278 (TCC) (24 June 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/278.html
Cite as: [2016] UKUT 278 (TCC)

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Revenue And Customs v Imperial College Of Science, Technology And Medicine [2016] UKUT 278 (TCC) (24 June 2016)

VAT– partial exemption– CVCP Agreement between universities and HMRC – Fleming claim to recover residual VAT on overheads of academic departments – whether HMRC approved a new non-CVCP retrospective partial exemption special method (PESM) from 1973 to 1994– whether a combined PESM and business/non-business method was ultra vires –FTT held a new non-CVCP retrospective PESM had been approved and was not ultra vires – HMRC appeal to the Upper Tribunal – appeal dismissed

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