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.
Documents
Details
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.