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UK tax weekly: VAT case law (Colchester Institute; Boehringer), MTD for Income Tax, stablecoin tax consultation, NICs/PAYE changes, Scottish aggregates tax and visitor levies, HMRC updates—2 April 2026

Published on: 02 April 2026

Published by a LexisNexis Tax expert
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VAT

Court of Appeal holds that government funding of educational courses constituted consideration for supplies of services for VAT purposes (HMRC v Colchester Institute Corporation)

As outlined below, in HMRC v Colchester Institute Corporation [2026] EWCA Civ 363, the Court of Appeal determined that government funding paid to Colchester Institute Corporation (CIC) for the delivery of free courses amounted to third‑party consideration for those supplies. The court concluded that both the language of the funding agreements and the basis on which the funding was calculated evidenced a direct link between the payments and the courses. See News Analysis: Court of Appeal holds that government funding of educational courses constituted consideration for supplies of services for VAT purposes (HMRC v Colchester Institute Corporation)...

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