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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

Citations:

[2010] UKFTT 423 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 August 2022; Ref: scu.426571

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