VAT Exemption for Charity Events: Applicability to the Great Yorkshire Show

• The Yorkshire Agricultural Society, a charity, organizes the Great Yorkshire Show annually
• The Society claimed VAT exemption for admission to the 2016 and 2017 shows
• HMRC challenged the exemption, leading to disputes over VAT repayments and assessments for these years
• The First-tier Tribunal allowed the Society’s appeal for both years, but HMRC appealed against the 2016 decision
• The Society was established in 1837 with the aim to support agriculture and promote understanding of farming in the North of England
• The Society’s activities include promoting its work and increasing public awareness about farming
• The Tribunal accepted evidence from the Society’s Financial Controller confirming the charitable nature of the Society’s activities

Source: bailii.org

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.