TC09616 - [2025] UKFTT 01017 (TC)

The Appellant, Colchester Institute Corporation (“CIC”) appeals against the VAT assessments issued by the Respondents (“HMRC”) as described in the Statement of Agreed Facts below. Although the assessments comprise underdeclared output tax and disallowed input tax, the appeals against the input tax element of the assessments are no longer pursued by CIC.

The issue between the parties in these appeals concerns certain grants received by Further Education Colleges, such as CIC, from government funding agencies and whether these are, for VAT purposes, “consideration” for a supply of services (education and/or vocational training) provided free of charge by the Further Education Colleges to students (the “Consideration Point”).