Whether an unincorporated association was liable to registration on subscriptions paid by members, was not merely a matter of its constitution, but of what in reality members received for their subscriptions. If those were services of a VATable nature, then the subscriptions were chargeable.
Citations:
Times 12-May-1998, Gazette 10-Jun-1998, [1998] EWCA Civ 785
Statutes:
Value Added Tax Act 1994 Sch 1 para 13(2)
Jurisdiction:
England and Wales
VAT
Updated: 18 November 2022; Ref: scu.80228
