Heating and Ventilating Contractors Association v Revenue and Customs: VDT 3 Dec 2008

VDT Trade Association – whether entitled to exemption from VAT on members subscriptions and other supplies under Art.132(1)(l) of the Consolidated Directive as a trade union or civic organisation or under Item 1 of Group 9 of Schedule 9 to VATA 1994. Held registrable. Appeal dismissed.

Citations:

[2008] UKVAT V20887

Links:

Bailii

VAT

Updated: 23 July 2022; Ref: scu.301876