In the Yorkshire Agricultural Society First Tier Tribunal (FTT) case the issue was whether payments for entry into the annual The Great Yorkshire Show qualified as exempt via The VAT Act 1994, Schedule 9, Group 12, item 1 –
“The supply of goods and services by a charity in connection with an event—
that is organised for charitable purposes by a charity or jointly by more than one charity,
whose primary purpose is the raising of money, and
that is promoted as being primarily for the raising of money.”
HMRC raised an assessment on the grounds that the supply of admittance fell outwith the exemption so that they fell to be standard rated. It appears that this view was formed solely on the basis that the events were not advertised as fundraisers.
Source: marcusward.co
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