TC09614 - [2025] UKFTT 01015 (TC)

Case Number: TC09614

Determined on the papers without a hearing

Appeal references: TC/2016/05121

TC/2018/07245

TC/2019/00091

TC/2021/02335

VAT – Further Education College – Whether government funding agency grants are “consideration” for a supply of services (education and/or vocational training) provided free of charge to students – Yes – Colchester Institute Corporation v HMRC [2020] UKUT 368 (TCC) applied – Appeal allowed in part

Judgment date: 15 August 2025

Before

TRIBUNAL JUDGE BROOKS

Between

CITY OF PORTSMOUTH COLLEGE

(FORMERLY HIGHBURY COLLEGE)

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

As both parties consented and the Tribunal considered that it was able to determine the matter without a hearing, this appeal was determined on the papers without a hearing pursuant to Rule 29 of the Tribunal Procedure (First-tier Tribunal)(Tax Chamber) Rules 2009

DECISION