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    1. Home
    HMRC internal manual

    VAT Supply and Consideration

    From:
    HM Revenue & Customs
    Published
    10 April 2016
    Updated:
    7 March 2025 - See all updates
    1. Back to contents
    2. VATSC05000
    3. VATSC06300

    VATSC06330 - Consideration: Payments that are not Consideration: Grants: Important Court Decisions: Contents

    The following guidance summarises the most important decisions that have influenced our policy on grants.聽 Although the summaries give a flavour of the case, you should read the whole judgement if you need to quote it in a decision.聽

    1. VATSC06331
      Hillingdon Legal Resource Centre
    2. VATSC06332
      Wolverhampton Citizens' Advice Bureau
    3. VATSC06333
      Trustees of the Bowthorpe Community Trust
    4. VATSC06334
      Office des Produits Wallons ASBL v Belgium
    5. VATSC06335
      Keeping Newcastle Warm
    6. VATSC06336
      Edinburgh Leisure & Others
    7. VATSC06337
      University of Southampton
    8. VATSC06338
      Bath Festivals Trust
    9. VATSC06339
      Groundwork Cheshire
    10. VATSC06340
      Hope in the Community Ltd
    11. VATSC06341
      South African Tourist Board
    12. VATSC06342
      European Grants
    13. VATSC06343
      Agricultural Grants
    14. VATSC06344
      Mohr
    15. VATSC06345
      Lanboden-Agrardienste Gmbh & Co KG

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