TC09616 - [2025] UKFTT 01017 (TC)

Mr Horne has been the Deputy Chief Executive of CIC since June 2010. Before that he was CIC’s Financial Controller. He is responsible for finance and procurement, corporate development, estates and health and safety, information technology, human resources, marketing, funding, admissions, exams and registry services within CIC and reports directly to its Principal.

In his statement Mr Horne refers to two documents that he prepared: the Summary of Funding Processes and A Summary of Funding Allocation Processes in England 2022/2023. These documents, which were included in the hearing bundle, summarise the processes and procedures for funding Further Education Colleges contained in documents produced by the Education Funding Authority (“EFA”), the Skills Funding Agency (“SFA”) and the Education and Skills Funding Agency (“ESFA”). The EFA and SFA were the Government agencies that funded Further Education Colleges before 1 April 2017 before they merged and were replaced by the ESFA which assumed their funding role from 1 April 2017.

Mr Horne explained that he prepared the Summary of Funding Processes for the purposes of CIC’s appeal to the Tribunal in 2017 (against HMRC’s rejection of its claim for repayment of overpaid VAT which was reported as Colchester Institute Corporation v HMRC [2018] UKFTT 479 (TC)) and that it was accepted by all parties as setting out the correct position regarding the funding processes.

Copies of the Summary of Funding Processes have been provided to all those Further Education Colleges that have similar appeals to CIC’s.