Institute of Chartered Accountants in England and Wales v Commissioners of Customs and Excise: HL 11 Mar 1999

Where a body regulated a profession by virtue of a statutory regime, the fees charged by that body to its members were not subject to VAT. Promoting and supervising professional standards is not an ‘economic activity’ within the meaning of the Act.

Citations:

Times 29-Mar-1999, Gazette 19-May-1999, [1999] UKHL 19; [1999] 2 All ER 449; [1999] 1 WLR 701

Links:

House of Lords, House of Lords, House of Lords, Bailii

Statutes:

Value Added Tax Act 1994 4

Jurisdiction:

England and Wales

VAT

Updated: 28 July 2022; Ref: scu.135126