In EG Harrison v HMRC (TC01205 – 10 June) HMRC formed the opinion that an individual (H) who was a member of a farming partnership was making supplies of shooting rights in the course or furtherance of a business.
They issued a notice of compulsory registration and assessments charging VAT.
H appealed contending that he was not carrying on any business but was merely supplying administrative services to a shooting syndicate which was organised for the enjoyment of its members rather than with a view to a profit.
The First-tier Tribunal accepted this contention and allowed his appeal specifically distinguishing JO Williams (VTD 14240) where the shooting syndicate had been organised by the landowner.
Why it matters: In the JO Williams case a farmer organised a shooting syndicate on his...
90a1d87b-c1b5-43c3-a720-cd324830adee.tmb-editorspic.jpg?sfvrsn=1b2d0a7e_1)
