UT/2024/00063 - [2024] UKUT 00397 (TCC)

Case Number: UT/2024/00063

By remote video hearing

VAT - whether provision of free education/vocational training to students where funding provided by government agencies was supply of services for consideration – yes - HMRC choosing not to argue before the UT that earlier UT decision (which held against it on issue of whether materially similar funding of education and training constituted supplies for consideration) was incorrect – HMRC accepted that meant their appeal should be dismissed but reserving right to argue the point on any higher appeal – HMRC’s appeal dismissed

Judgment date: 4 December 2024

Before

JUDGE SWAMI RAGHAVAN

Between

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Appellants

and

COLCHESTER INSTITUTE CORPORATION

Respondent

Representation:

For the Appellants: Peter Mantle, Counsel, instructed by the General Counsel and Solicitor to His Majesty’s Revenue and Customs

For the Respondent: Michael Firth KC, Counsel, instructed by VATangles VAT Consultancy Limited

DECISION