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VAT Case Alerter

The tax litigation team from PricewaterhouseCoopers Legal LLP continues its series of alerts for indirect tax case law developments which may arise over coming weeks
HMRC v The Board of Governors of the Robert Gordon University
The issues
Between 1996 and 2002 the Board of Governors of the Robert Gordon University (the University) contracted with the Scottish Executive to provide nursing and midwifery training. As these services were supplied directly as an exempt supply of education the University was unable to recover any input tax attributable to these supplies.
In May 2002 the taxpayer assigned its contract with the Scottish Executive to a wholly owned subsidiary that had been established to...

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