- Yorkshire Agricultural Society is a charity that organizes the Great Yorkshire Show
- VAT exemption for charitable fund-raising events applies if the primary purpose is to raise money
- Upper Tribunal upheld decision that VAT exemption applied to admissions for 2016 show
- Fundraising was one of two equally important purposes, along with education
- UK legislative condition regarding promotion as primarily for raising money was deemed unnecessary
- HMRC’s appeal against decision was dismissed
- Applicable law for the case was EU law in place at the end of the Brexit Implementation Period
Source: taxscape.deloitte.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.
