THE COMMISSIONERS FOR HIS MAJESTY바카라 사이트™S REVENUE AND CUSTOMS v COLCHESTER INSTITUTE CORPORATION [2024] UKUT 00397 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Raghavan on 04 December 2024
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VAT - whether provision of free education/vocational training to students where funding provided by government agencies was supply of services for consideration 바카라 사이트“ 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 바카라 사이트“ HMRC accepted that meant their appeal should be dismissed but reserving right to argue the point on any higher appeal 바카라 사이트“ HMRC바카라 사이트™s appeal dismissed
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Published 5 December 2024