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 … Continue reading Eastbourne Town Radio Cars Association v Commissioners of Customs and Excise: HL 4 Apr 2001

The commissioners sought to charge VAT on subscriptions paid to an association who provided centralised support services to its members. It claimed that the fees were provided as agents for its members, and so were exempt. Citations: [1996] EWHC Admin 129 Links: Bailii Statutes: Value Added Tax Act 1994 4(1) 94(2)(a) VAT Updated: 25 May … Continue reading Eastbourne Town Radio Cars Association v Commissioners for Customs and Excise: Admn 18 Oct 1996