Protected: Briefing for Charities & Social Enterprises | 1 July
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tax
How does the VAT fundraising exemption apply to your charity’s events?
On 9 January 2025 the Upper Tribunal released its decision in the Yorkshire Agricultural Society case [2025] UKUT 00004 (TCC). The outcome of this case clarifies the application of the VAT fundraising exemption for charities. The Tribunal concluded that fundraising events, even when intertwined with furthering the charity’s primary objectives, can benefit from VAT exemption. …