- HMRC v Yorkshire Agricultural Society case
- Society organizes Great Yorkshire Show
- Society treated admission income as VAT exempt
- Society carries out other activities at Showground
- Society made voluntary disclosure to HMRC for overpaid VAT
- HMRC rejected Society’s claim for repayment
- FTT held assessment was out of time
- FTT examined VAT exemption for fundraising events
- FTT allowed the appeal, concluding Show met exemption criteria
- Appeal concerns 2016 repayment claim, not 2017 assessment
- HMRC’s grounds for appeal: interpretation of Items 1(b) and 1(c) of Schedule 9, VATA94
Source: ey.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.
