UT/2023/000115 - [2025] UKUT 00004 (TCC)

Case Number: UT/2023/000115

The Royal Courts of Justice,

Rolls Building,

7 Rolls Buildings,

Fetter Lane,

London EC4A 1NL

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

With further written submissions on:

4, 6 and 11 November 2024

Judgment date: 09 January 2025

Before

MR JUSTICE EDWIN JOHNSON

JUDGE THOMAS SCOTT

Between

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Appellants

and

YORKSHIRE AGRICULTURAL SOCIETY

Respondent

Representation:

For the Appellants: Amy Mannion, instructed by the General Counsel and Solicitor to His Majesty’s Revenue and Customs

For the Respondent: Michael Firth KC, instructed by Vatangles Consultancy Ltd

DECISION