Charity supporter scheme: purported donations consideration for benefits for VAT purposes (First-tier Tribunal) | Practical Law

Charity supporter scheme: purported donations consideration for benefits for VAT purposes (First-tier Tribunal) | Practical Law

The First-tier Tribunal has determined that purported donations made to a charity, for which donors received benefits, were, in fact, consideration for those benefits for VAT purposes (The Serpentine Trust Ltd v HMRC [2014] UKFTT 876 (TC)).

Charity supporter scheme: purported donations consideration for benefits for VAT purposes (First-tier Tribunal)

by Practical Law Tax
Published on 15 Sep 2014
The First-tier Tribunal has determined that purported donations made to a charity, for which donors received benefits, were, in fact, consideration for those benefits for VAT purposes (The Serpentine Trust Ltd v HMRC [2014] UKFTT 876 (TC)).