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Decision Number: TC 05165
Appellant: Friends of the Earth Trust Limited
Respondent: The Commissioners For Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Swami RAGHAVAN
Date Of Decision: 14/06/2016
Main Category: VAT - CONSIDERATION
Main Subcategory: Other
Notes: VAT – whether payments made by supporters of appellant were donations or consideration for supply of magazine and other benefits – (street fund-raisers engaged by appellant charity to sign up passers-by on street to make regular direct debit payments to appellant) – payments were donations not consideration for supply – appeal dismissed
Decision(s) to Download: TC05165.pdf TC05165.pdf