Market leading insight for tax experts
View online issue

British Association For Shooting and Conservation Ltd v HMRC

In British Association For Shooting and Conservation Ltd v HMRC (No 2) (TC 00562 – 13 July) a company was established to ‘act as a representative national body for all sporting shooting’ and to ‘promote and safeguard sporting shooting’. It charged its members subscriptions and did not account for VAT. HMRC accepted that part of the subscriptions qualified for zero-rating as attributable to the supply of zero-rated magazines and that part was exempt as relating to the supply of insurance but issued an assessment charging tax on the remainder of the subscriptions.

The company appealed contending that its supplies should be treated as exempt from VAT under VATA 1994 Sch 9 Group 10 Item 3. The tribunal initially dismissed the appeal but the Ch D remitted the case for rehearing in the light of the subsequent ECJ decision in HMRC v Canterbury...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top