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:
Statutes:
Value Added Tax Act 1994 4(1) 94(2)(a)
VAT
Updated: 25 May 2022; Ref: scu.136677