VDT VALUE ADDED TAX – exemptions – VATA 1994, s 31, Sch 9 Group 9 Item 1(e), Group 10 Item 3, VAT Directive art 132(1)(l), (m) – Appellant promoting shooting and conservation, and undertaking various other activities of public benefit – whether activities political, philanthropic or civic – yes, but only subsidiary aims of that character and test to be made by reference to principal aims – whether supplies ‘closely linked’ with sport – no – appeal dismissed.
Citations:
[2008] UKVAT V20739
Links:
Jurisdiction:
England and Wales
VAT
Updated: 19 July 2022; Ref: scu.272990