Policy paper

Revenue and Customs Brief 8 (2021): VAT treatment of public funds received by further education institutions

This brief explains HMRC’s policy on the VAT treatment of public monies received by further education institutions.

From:
HM Revenue & Customs
Published
26 May 2021

Documents

Revenue and Customs Brief 8 (2021): VAT treatment of public funds received by further education institutions

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This brief explains HMRC’s response to the primary decision of the Upper Tier Tribunal in the case of Colchester Institute Corporation UT/2019/0006 (CIC). The decision was released on 22 December 2020.

Updates to this page

Published 26 May 2021

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