VAT – claim in respect of overpayment of output tax – whether provision of free education/vocational training to students where funding provided by government agencies was supply of services for consideration, as appellant argued, rather than funding with conditions – held supply of services for consideration – whether HMRC entitled to set-off input tax to extinguish repayment claim under s81(3A) VATA as interpreted in Birmingham Hippodrome – yes – appeal on consideration issue decision allowed – appeal against HMRC’s set-off of input tax dismissed.
Citations:
[2020] UKUT 368 (TCC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 14 June 2022; Ref: scu.657042