Cases - Customs & Excise Commissioners v Lord Fisher

Record details

Name
Customs & Excise Commissioners v Lord Fisher
Date
[1981]; [1981]
Citation
2 A11 ER 147; STC 238, QBD
Legislation
Keywords
Value added tax - meaning of being in business - factors to consider whether to account for VAT
Summary

This was an important case regarding the meaning of being in 'business'.

Lord Fisher ran shooting parties for his friends as a hobby. Customs contended that he was in business and should account for VAT on the payments he received to fund the shoots. However, he was held not to have been in business, based on consideration of a number of factors, including the following:

  • the level of commerciality;
  • the continuity of operations;
  • the creation of an entity distinct from its separate parts;
  • the element of organisation;
  • the question of whether the shoots were a 'serious undertaking earnestly pursued';
  • the question of whether the shoots were carried on for some form of payment; and
  • the question of whether the shoots were not being carried out for pleasure or as a hobby.