Civil Service Pensioners Alliance v Customs and Excise: VDT 21 Jan 2005

VDT VAT – exemption – pensioners’ alliance – whether a trade union or professional body – no – whether an organisation ‘with the aims of a trade union, philanthropic or civic nature’ within EC 6th Directive article 13A(f) and (l) – no – VATA 1994 Schedule 9 Group 9.

Citations:

[2005] UKVAT V18911

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 29 June 2022; Ref: scu.222066