The University sought to recover input tax on expenses incurred in research which was publicly funded.
Held: The supply of publicly funded research was not an integral part of the University’s overall business. This followed a change in the approach of the commissioners in 2003 to achieve consistency. Public funds for research were provided for the benefit of the public generally, and the acquisition of intellectual property rights was exceptional in such cases.
Warren J
[2006] EWHC 528 (Ch), Times 26-Apr-2006
Bailii
England and Wales
VAT
Updated: 20 January 2022; Ref: scu.239284