Market leading insight for tax experts
View online issue

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...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.