RCB/14/08 Animal rescue charities—VAT liability of the sale of abandoned dogs and catsRevenue & Customs Brief, Issue 14. 4 March 2008This brief explains the VAT liability of the sale of abandoned animals by a charity following the Tribunal decision in the case of Gables Farm Dogs and Cats Home.BackgroundGables Farm Dogs and Cats Home is a charity that rescues lost, unwanted and homeless cats and dogs many of which are subsequently sold to new owners. It receives unwanted cats and dogs from owners as well as strays and abandoned animals given by local authority dog wardens, the police, and
Revenue & Customs Brief, Issue 14. 4 March 2008
This brief explains the VAT liability of the sale of abandoned animals by a charity following the Tribunal decision in the case of Gables Farm Dogs and Cats Home.
Gables Farm Dogs and Cats Home is a charity that rescues lost, unwanted and homeless cats and dogs many of which are subsequently sold to new owners. It receives unwanted cats and dogs from owners as well as strays and abandoned animals given by local authority dog wardens, the police, and
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