- The Upper Tribunal (UT) ruled that the Great Yorkshire Show was exempt from VAT as a fundraising event.
- The Yorkshire Agricultural Society (the Society) argued that the show qualified as a fundraising event and claimed VAT exemption on admission fees.
- HMRC disagreed and refused the claim for a VAT refund.
- The First-tier Tribunal (FTT) allowed the appeal, and HMRC appealed to the UT.
- The UT dismissed HMRC’s appeal, finding that the show met the three key conditions for exemption:
- It was organized by a charity for charitable purposes.
- Fundraising was an essential purpose of the event.
- The event was promoted for fundraising.
- Charities should ensure that their fundraising events clearly state their fundraising nature in their literature.
Source: rpclegal.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.
