VAT and Cat Rescue

[JLF1234]

I.e. they didn't have to make a payment for such dogs. For all other dogs however, they had to make a payment before they could take official ownership of the dog. The payments were not optional, nor subject to gift aid and kep seperate from other charitable donations. The new owners got something in return - a dog. Thus the Trib held that the taxpayer was supplying dogs in return for a mandatory payment which they called a 'mars bar'...... sorry 'donation'.