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Judgment in Hope in the Community Ltd v Revenue and Customs Commissioners [2012] UKFTT 498 (TC)

Mark Mullen represented the Commissioners in Hope in the Community Ltd v Commissioners for HM Revenue and Customs before the First-tier Tribunal (Tax) on an appeal concerning a charitable company’s liability for VAT on monies received by it pursuant to ‘grant-funding’ arrangements.

The tribunal considered the distinguishing features of grants and contracts for services and held that monies received by the charity constituted consideration for the supply of services, rather than grant income.

Please click here to read the decision on the Tribunal Judiciary website.

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