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Decision Number: TC 03992
Appellant: The Serpentine Trust Ltd
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Barbara MOSEDALE
Date Of Decision: 08/09/2014
Main Category: VAT - CONSIDERATION
Main Subcategory: Other
Notes: VAT – mixed bag of benefits to supporters making ‘donations’ to charity –
whether benefits supplied ‘for’ the ‘donations’ – yes – whether single or
multiple supplies – single – whether element of single supply could be zero
rated – no – nature of single supply – standard rated - appeal dismissed
Decision(s) to Download: TC03992.pdf TC03992.pdf