The Commissioners for HM Revenue and Customs v Imperial College of Science, Technology and Medicine: [2016] UKUT 0278 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Birss and Judge Berner on 24 June 2016.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 22 February 2017

• Category: Tax
• Release date: 24 June 2016

Read the full decision in The Commissioners for HM Revenue and Customs v Imperial College of Science, Technology and Medicine: [2016] UKUT 0278 (TCC).

VAT– partial exemption– CVCP Agreement between universities and HMRC – Fleming claim to recover residual VAT on overheads of academic departments – whether HMRC approved a new non-CVCP retrospective partial exemption special method (PESM) from 1973 to 1994– whether a combined PESM and business/non-business method was ultra vires –FTT held a new non-CVCP retrospective PESM had been approved and was not ultra vires – HMRC appeal to the Upper Tribunal – appeal dismissed

Published 22 February 2017