Revenue and Customs v Imperial College of Science, Technology and Medicine: UTTC 24 Jun 2016

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


[2016] UKUT 278 (TCC)




England and Wales


Updated: 05 August 2022; Ref: scu.567358