Cases - Carter, VAT Decision No. 17288

Record details

Name

Carter

Date

[2001]

Citation

BVC 4,157

Legislation

Value Added Tax Act 1994

Keywords

VAT

Summary

The sale of live pheasants that were bought by customers before the shooting season had begun and left on the seller’s land to roam and be fed prior to being shot by the purchasers some months later was held not to be a VAT standard-rated supply of any right to take game. It was held that the supply was zero-rated as a supply of live animals for human consumption.