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Furniture Finders of Winsford Ltd v HMRC

In Furniture Finders of Winsford Ltd v HMRC (TC00691 – 12 October) a company (F) which was registered for VAT appealed for donations of furniture furnishings and electrical items. It sold most but not all of such donated items to people who were in need. It failed to account for VAT on such sales. HMRC issued a ruling that F’s supplies were liable to VAT. F appealed contending that it should be treated as a charity (so that its sales would qualify for zero-rating under VATA 1994 Sch 8 Group 15 Item 1). The Tribunal rejected this contention and dismissed the appeal finding that F was not a charity.

Why it matters: The Tribunal upheld HMRC’s contention that the appellant company could not be treated as a charity.

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