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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, [2021] BVC 501, [2021] STI 82, [2020] UKUT 368 (TCC)
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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.
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