Commentary

RCB/14/08 Animal rescue charities—VAT liability of the sale of abandoned dogs and cats

Part V16 Forms and other HMRC material

RCB/14/08 Animal rescue charities—VAT liability of the sale of abandoned dogs and cats

RCB/14/08 Animal rescue charities—VAT liability of the sale of abandoned dogs and cats

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.

Background

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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