Admission charges

– see Cultural services

Admission charges, exemption

Education

Case Law – North of England Zoological Society v Customs and Excise Commissioners. [1999] BVC 437 ; North of England Zoological Society. [1999] BVC 2,015

Generally

Legislation/Regulatory – VATA94 Sch. 9, Grp. 13
Case Law – Customs and Excise Commissioners v Zoological Society of London. [1999] BVC 317 ; North of England Zoological Society v Customs and Excise Commissioners. [1999] BVC 437 ; The Zoological Society of London. [1998] BVC 2,328 ; The Zoological Society of Wales. [2005] BVC 2,157

Refund of VAT

Case Law – Customs and Excise Commissioners v Zoological Society of London (Case C-267/00). [2002] BVC 414

Capital allowances

Commentary – Key Data ¶11-400

Cost component of keeping animals, attribution of input tax

Case Law – Twycross Zoo East Midland Zoological Society. [2006] BVC 2,699

Plant and machinery allowances

Commentary – Practical Capital Allowances ¶14-000 ; Tax Reporter ¶246-500
HMRC Guidance – CA22030