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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...

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