Colchester Institute v Revenue and Customs (VAT – Input Tax : Business Purposes): FTTTx 15 Aug 2018

VALUE ADDED TAX – provision of grant-funded education and training – meaning of ‘economic activity’ and of ‘business’ – ‘Lennartz’ treatment – lead case – Article 26(1) Principal VAT Directive

Citations:

[2018] UKFTT 479 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 07 July 2022; Ref: scu.632239