- Yorkshire Agricultural Society organizes Great Yorkshire Show
- VAT exemption for charitable fund-raising events upheld by Upper Tribunal
- Fund-raising and education were equally important purposes of the show
- UK legislative condition regarding fund-raising exemption deemed ultra vires
- HMRC’s appeal against the decision dismissed by Upper Tribunal
- Applicable law for analysis was EU law in place at the end of 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.
