Yorkshire Agricultural Society, the charity organisers of the annual Great Yorkshire Show, is currently planning its 166th annual show for July 2025, which will see 100,000 visitors attend over three days.

The Society won the first appeal at the First Tier Tribunal (FTT) in April 2023 over the validity of an out of time VAT assessment for £90,776 and the refusal of a VAT repayment of £201,949 which Judge Christopher McNall deemed qualified for both.

So HMRC headed to the Upper Tribunal, but did not dispute the FTT decision on the assessment which HMRC had made out of time, but appealed the repayment claim of £201,949 from the 2016-17 tax year.

First registered for VAT in 1992, the Society has been a charity since 1837, with its main purpose being to run the annual agricultural show.