The unincorporated association employed staff to provide services to its members. The cost was paid from subscriptions.
Held: The provision of these services was chargeable to VAT, and the subscriptions were accordingly liable to VAT. Provisions within the constitution that such services were supplied by the association as agent for the members, were insufficient to avoid the charge to VAT.
Judges:
Lord Slynn of Hadley Lord Hoffmann Lord Cooke of Thorndon Lord Hobhouse of Woodborough Lord Scott of Foscote
Citations:
Times 10-Apr-2001, Gazette 01-Jun-2001, [2001] UKHL 19, [2001] 1 WLR 794, [2001] BTC 5196, [2001] STC 606, [2001] STI 671, [2001] 2 All ER 597
Links:
Statutes:
Value Added Tax Act 1994 4(1) 94(2)(a)
Jurisdiction:
England and Wales
VAT
Updated: 04 June 2022; Ref: scu.162834