United Kingdom Upper Tribunal (Tax and Chancery Chamber) 24 June 2016, [2016] UKUT 278 (TCC) (The Commissioners for Her Majesty's Revenue and Customs v Imperial College of Science, Technology and Medicine)

[2016] UKUT 0278 (TCC) Appeal number: UT/2015/0066 VAT– partial exemption– CVCP Agreement between universities and HMRC – Fleming claim to recover residual VAT on overheads of academic departments – whether HMRC approved a new non-CVCP retrospective partial exemption special method (PESM) from 1973 to 1994– whether a combined PESM and business/non-business method was ultra vires –FTT held a new