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The Open University v CRC, Upper Tribunal
The BBC charged and accounted for VAT on services supplied to the taxpayer organisation from 1973 until July 1994.
HMRC agreed the services were exempt from 1 August 1994 under VATA 1994 sh 9 group 6 item 4 as services provided by an eligible body.
The BBC claimed a repayment in 2009 under s 80 on supplies made before 1 August 1994.
The Revenue rejected the claim and the taxpayer requested a review of the decision under s 83B. It made the request rather than the BBC because it had paid VAT charged to it by the broadcaster which had agreed to pass on amounts recovered from the taxman.
HMRC allowed the BBC’s...
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