VALUE ADDED TAX – Exempt supplies – supplies by a non-profit making organisation to its members, medical practitioners, in return for membership subscriptions – whether exempt under item 1(c), Gp. 9, Sch 9 VATA 1994 – whether the organisation’s ‘primary purpose’ was the advancement of a particular branch of knowledge or the fostering of professional expertise – finding that the organisation supports its members in learning and applying health informatics by reference to particular (EMIS) clinical software – held that its primary purpose was not the advancement of a particular branch of knowledge, but was the practical purpose of the fostering of its members’ professional expertise – appeal allowed
[2006] UKVAT V19645
Bailii
England and Wales
Updated: 22 August 2021; Ref: scu.243274