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Wood Green Animal Shelters v HMRC

In Wood Green Animal Shelters v HMRC (TC02118 – 20 July) an animal welfare charity sold abandoned animals. For many years it treated this as a non-business activity. However following the tribunal decision in Gables Farm Dogs & Cats Home (VTD 20519) it formed the opinion that it should have treated its sales as zero-rated and reclaimed input tax accordingly. It submitted a retrospective repayment claim. HMRC rejected the claim but the Tribunal allowed the charity’s appeal holding on the evidence that ‘there was a direct link between the handing over of the animals and the receipt of the monies’.

Why it matters: The First-tier Tribunal upheld the company’s contention that its sales of abandoned animals qualified for zero-rating so that it was entitled to reclaim input tax on the associated expenses. The decision here is in line with the earlier decision in Gables...

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