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Three Counties Dog Rescue v HMRC

In Three Counties Dog Rescue v HMRC (TC01653 – 6 January) a charity received abandoned and rescued dogs and passed them to new owners in return for a payment which it described as a donation. Following the decision inGables Farm Dogs & Cats Home (VTD 20519) it applied to be registered for VAT and lodged a reclaim of input tax. HMRC rejected the claim on the basis that the charity was ‘merely re-homing dogs in return for a voluntary donation’ and was not making any taxable supplies. The charity appealed contending that the donations which it received from the new owners should be seen as consideration for supplies of the dogs so that it was entitled to be registered for VAT. The Tribunal accepted this contention and allowed the appeal finding that although the charity described the payments from new...

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