The Peoples Dispensary for Sick Animals (Pdsa) v Revenue and Customs: FTTTx 31 May 2012

FTTTx VAT – Input Tax – The Appellant a ‘not for profit’ incorporated Society providing welfare and charitable services for sick and injured animals – Was the Appellant entitled to recover VAT on veterinary fees – No – The Pet Aid scheme was a non-economic activity – the veterinary supplies made to the pet owners not to the Appellant – Appeal dismissed

Judges:

Judge Michael Tildesley OBE, Mohammed Farooq

Citations:

[2012] UKFTT 362 (TC), [2012] STI 2521, [2012] SFTD 1142

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 November 2022; Ref: scu.462758