No. 20,174.

Decision given on 22 May 2007 by Mr Demack (Chairman).

Input tax – University undertaking publicly funded research – Whether a business activity – Value Added Tax Act 1994, s. 24(1) and 26(1); Value Added Tax Regulations 1995 (SI 1995/2518), reg. 101 and 102.

  The primary issues were whether publicly funded research (PFR) undertaken by the appellant University was a business activity and whether the exclusion by the commissioners of teaching grants from the University’s business/non-business calculation knowingly understated the business income of the University.

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