Ethical Trading Initiative v Revenue and Customs: FTTTx 3 Sep 2010

VAT – Exemption for supplies made without payment other than membership subscription to members by a non-profit-making organisation – whether the supplies were referable only to the aims of the organisation – item 1(e), Group 9, Schedule 9, VATA – held the supplies were referable only to the aims of the organisation notwithstanding that the motivation of the members in receiving them was different from the aims of the organisation – Expert Witness Institute v Customs and Excise Commissioners [2002] STC 42 followed – appeal dismissed
[2010] UKFTT 423 (TC)
Bailii
England and Wales

Updated: 02 March 2021; Ref: scu.426571