The society had an unpaid governing board (like a board of directors) and certain senior employees who were called directors but who were not on the board (though they attended meetings). Exemption from VAT was refused on the ground that the society was not managed and administered on an essentially voluntary basis because these people were paid.
Citations:
[1999] EWHC Admin 677
Links:
Cited by:
Reference from – Kennemer Golf and Country Club v Staatssecretaris van Financien, Zoological Society of London v Commissioners of Customs and Excise Case ECJ 21-Mar-2002
The bodies sought exemption from certain elements of VAT as ‘non-profit’ making or ‘voluntary’ bodies. Their activities included trading activities, but they did not set out to make a profit overall.
Held: For certain exemptions, the term . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 28 May 2022; Ref: scu.139941