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

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 9 January 2025

• Category: Tax
• Release date: 9 January 2025

Read full decision The Commissioners for HM Revenue and Customs v Yorkshire Agricultural Society

VALUE ADDED TAX – exemption for certain fund-raising events by charities – whether applicable to the Great Yorkshire Show – meaning and application of Value Added Tax Act 1994 Schedule 9 Group 12 Item 1 – interpretation in conformity with Principal VAT Directive

Published 9 January 2025