Great Yorkshire Show: VAT Exemption for Charity Fundraising Events

• The Yorkshire Agricultural Society (Society) is a charity that organizes the Great Yorkshire Show.
• The Society claimed VAT exemption for admission to the show in 2016 and 2017.
• HMRC disagreed and refused the Society’s claim for repayment of overpaid VAT for 2016 and issued an assessment to VAT for 2017.
• The Society appealed to the First-tier Tribunal (Tax Chamber) (FTT).
• The FTT allowed the Society’s appeal against both the 2016 repayment claim and the 2017 assessment.
• HMRC is appealing the decision regarding the 2016 repayment claim.
• The Society was founded in 1837 and is a membership organization with over 12,000 members.

Source: bailii.org

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.

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