- Upper Tribunal confirms exemption for Great Yorkshire Show for VAT purposes
- Event organized by Yorkshire Agricultural Society
- Show had dual purposes of fundraising and promoting educational remit
- Interpretation of “primary purpose” under VATA 1994 was key issue
- HMRC appealed on grounds of interpretation and promotion requirements
- UT agreed with FTT’s decision on both grounds
- Show qualified for exemption as fundraising was entwined with educational purpose
- Promotion requirement was deemed compatible with Principal VAT Directive
Source: claritaxnews.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.
