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
|