R&C Brief 8 (2021): Government funded grants paid to education bodies

HMRC has met the concern expressed at the outcome of the case of Colchester Institute in the most constructive manner available to them.  They are to be congratulated on that.

The appellant’s case was based on the idea that funding from SFA and ESF amounted to exempt consideration for a supply of education. The Upper Tribunal agreed to this.  For the appellant to win the case overall it needed to win on a second point, but was unsuccessful.  The decision therefore went in HMRC’s favour, despite HMRC’s defeat on the funding liability issue.  As the appellant withdrew from the process, HMRC was unable to appeal the point on which the Upper Tribunal had been against them. …..click HERE to read more

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