Commentary

V2.231 Business/non-business—pleasure and social enjoyment

Part V2 Registration – deregistration

V2.231 Business/non-business—pleasure and social enjoyment

Common non-business activities

V2.231 Business/non-business—pleasure and social enjoyment

This paragraph examines the VAT status of activities undertaken for pleasure and social enjoyment.

For an overview of VAT and business more broadly, see V2.201B.

In the context of VAT, the ordinary meaning of the word 'business' does not include any activity which is no more than an activity for pleasure and social enjoyment (see Lord Fisher1 and also EG Harrison2).

This does not mean that an activity carried on for pleasure and social enjoyment by a taxable person can never in law be a business. It is not difficult to imagine circumstances in

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial