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The University of Cambridge received 20% of its funding from the Higher Education Funding Council for England. The council said that all English universities were legally independent bodies responsible for their own financial affairs and were not part of the public sector.
The university occupied a newly constructed building which it had had built for its faculty of education in November 2004.
This was used for the provision of education at graduate and undergraduate level and also for research.
The university applied to HMRC to pay VAT at the reduced rate of 5% on electricity supplies allowed by VATA 1994 s 29A and Sch 7A Group 1 note 3.
It argued that it was according to EU law an ‘other body governed by public law’ and should not be treated as if it were carrying out an economic activity despite the fact that it...
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