- The Yorkshire Agricultural Society successfully defended its request for a VAT repayment for the 2016 Great Yorkshire Show
- The dispute centered around whether admission fees for the show were VAT-exempt as fundraising events organized by charities
- The Upper Tribunal ruled in favor of the Society, stating that fundraising and education were interdependent purposes of the event
- HMRC’s appeal was dismissed, highlighting the importance of a purposive approach to VAT exemptions for fundraising events
- Charities running events should ensure fundraising remains a significant goal and promotional materials indicate a connection to fundraising
- The case serves as a reminder for charities to carefully document the purposes and promotion of their events for compliance with VAT regulations
Source: xeinadin.com
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.
