Institute of Chartered Accountants v H M Customs and Excise: CA 15 May 1997

The regulation of a profession is not an economic activity requiring or allowing the regulatory body to charge VAT on membership subscriptions.

Citations:

[1997] EWCA Civ 1705

Statutes:

Value Added Tax Act 1994 4

Jurisdiction:

England and Wales

VAT

Updated: 05 July 2022; Ref: scu.142101