British Printing Industries Federation v Revenue and Customs: FTTTx 4 Feb 2014

FTTTx VAT – exempt services – Value Added Tax Act 1994, Schedule 9, Group 9, item 1(d), note (5) and Article 132(1)(l) of the Principal VAT Directive (2006/112/EC) – employers federation providing services to members in return for annual subscriptions – whether membership subscriptions exempt from VAT – whether ‘trade union’ association – whether primary purpose of federation included making representations to third party decision makers – whether objectives of association were for the collective interests of members

[2014] UKFTT 150 (TC)
England and Wales


Updated: 30 November 2021; Ref: scu.521774