Value Added Tax; economic activities; business; sale of venison; postal services; whether sale of wild venison from large remote highland estate constitutes an economic activity; whether contract with Royal Mail for delivery of mail to remote location constitutes an economic activity. Value Added Tax Act 1994 ss 1, 2, 4 and 94 EC Council Directive Articles 2 and 9.
Citations:
[2011] UKFTT 435 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 13 November 2022; Ref: scu.443100