The Commissioners for HM Revenue and Customs v Yorkshire Agricultural Society [2025] UKUT 00004 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Edwin Johnson and Judge Thomas Scott on 09 January 2025
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VALUE ADDED TAX 鈥� exemption for certain fund-raising events by charities 鈥� whether applicable to the Great Yorkshire Show 鈥� meaning and application of Value Added Tax Act 1994 Schedule 9 Group 12 Item 1 鈥� interpretation in conformity with Principal VAT Directive
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Published 9 January 2025