Revenue and Customs Brief 8 (2021): VAT treatment of public funds received by further education institutions

Published on: 27 May 2021

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Specialist Tax Regulatory Materials

Article summary

HMRC has published a new VAT Brief to explain HMRC’s response to the primary decision of the Upper Tribunal in the case of Colchester Institute Corporation v The Commissioners for HM Revenue and Customs.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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