YORKSHIRE AGRICULTURAL SOCIETY v Revenue & Customs (VALUE ADDED TAX - Exemptions - Fund-raising events - VAT status of admission fees paid to 'Great Yorkshire Show')

VALUE ADDED TAX - Exemptions - Fund-raising events - Principal VAT Directive 2006/112/EC Article 132 - VAT Act 1994 Sch 9 Group 12 - VAT status of admission fees paid to 'Great Yorkshire Show' organised by the Appellant in 2016 and 2017 �- Appeal allowed

For the Appellant:�������� Mr Michael Firth, of Counsel, instructed by Vatangles Consultancy Ltd

For the Respondents: �� Mr Daniel Hickey-Baird, a litigator, of HM Revenue and Customs� Solicitor�s Office.

             The Yorkshire Agricultural Society ( 'the Society' ) organises and runs the annual Great Yorkshire Show ( 'the Show' ).

             This appeal addresses whether the Society's supply of admission to the Show in 2016 and 2017 should, in principle, be treated as an exempt supply for the purposes of the Value Added Tax Act 1994 ( 'the 1994 Act' ).