Revenue and Customs Brief 3 (2026): VAT treatment of certain public funds received by further education institutions
This brief explains HMRC’s response to the Court of Appeal ruling on the VAT treatment of public funding received by further education institutions.
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This brief sets out HMRC’s response to the ruling of the Court of Appeal in the case of Colchester Institute Corporation (CIC) [2026] EWCA Civ 363. The judgment was released on 27 March 2026.