Vbnb72400 - legal history: cases about section 94(2) activities - hmrc internal manual
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VBNB72400 - LEGAL HISTORY: CASES ABOUT SECTION 94(2) ACTIVITIES Eric Taylor Testimonial Match Committee VTD 139 Please note that the following material is not a full summary of the case - it
merely highlights the principle referred to in the appropriate section of this manual. ERIC TAYLOR TESTIMONIAL MATCH COMMITTEE VTD 139 {#ERIC_TAYLOR} The Eric Taylor (deceased) Testimonial
Match Committee arranged a one-off football match. To raise funds for the deceased’s family spectators were charged for admission to the ground. The organisation of the match did not amount
to a business activity in the ordinary sense of the word. However, the tribunal found that it was business for VAT purposes. This was by virtue of section 45(1)(d) of the Finance Act 1972,
now section 94(2)(b) of the VAT Act 1994. Previous page Next page Print this page