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

Part V16 Forms and other HMRC material

Part V16 Forms and other HMRC material | Commentary

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

Part V16 Forms and other HMRC material | Commentary

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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RCB/27/08 Interpretation of Article 13 of the Principal VAT Directive—“bodies governed by public law” and “special legal regime”

RCB/46/08 VAT—Court of Appeal decision in the case of Loyalty Management (UK) Ltd (LMUK) – HMRC position, pending outcome of appeal to the House of Lords

RCB/48/08 VAT—exemption for fund management services

RCB/52/08 VAT on fuel used for propelling private pleasure craft and private pleasure flying

RCB/53/08 VAT—new requirement from 1 January 2010 that businesses provide EC Sales Lists for taxable supplies of services to which the reverse charge applies

RCB/54/08 VAT—new zero-rated dwellings – whether arrangements are abusive

RCB/57/08 VAT—excess charges in non-local authority car parks

RCB/60/08 VAT—Court of Appeal decision in the case of Loyalty Management (UK) Ltd – further clarification of HMRC position, pending outcome of appeal to the House of Lords

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

Background

Business Briefs

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RCB/20/08 Extension of non-statutory clearances service for HM Revenue and Customs (HMRC) business customers

RCB/24/08 VAT—land and buildings—new Schedule 10 of VATA 1994 including changes to the option to tax

RCB/27/08 Interpretation of Article 13 of the Principal VAT Directive—“bodies governed by public law” and “special legal regime”

RCB/28/08 VAT—land and buildings

RCB/30/08 VAT—partial exemption – launch of consultation

RCB/31/08 Set off where right to claim overdeclared tax is transferred

RCB/34/08 VAT—partial exemption—retrospective claims for input tax by higher education institutions (HEIs)

RCB/35/08 VAT exemption for fund management services

RCB/36/08 VAT treatment of charity challenge events

RCB/38/08 VAT—default interest and net errors of less than £2000

RCB/44/08 VAT—partial exemption – VAT adjustments when house builders let their dwellings before selling them

RCB/46/08 VAT—Court of Appeal decision in the case of Loyalty Management (UK) Ltd (LMUK) – HMRC position, pending outcome of appeal to the House of Lords

RCB/48/08 VAT—exemption for fund management services

RCB/52/08 VAT on fuel used for propelling private pleasure craft and private pleasure flying

RCB/53/08 VAT—new requirement from 1 January 2010 that businesses provide EC Sales Lists for taxable supplies of services to which the reverse charge applies

RCB/54/08 VAT—new zero-rated dwellings – whether arrangements are abusive

RCB/57/08 VAT—excess charges in non-local authority car parks

RCB/60/08 VAT—Court of Appeal decision in the case of Loyalty Management (UK) Ltd – further clarification of HMRC position, pending outcome of appeal to the House of Lords

RCB/61/08 Intrastat—changes from 1 January 2009

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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

Background

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POLICIES

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RESEARCH and GUIDANCE

Professional Development