Supply for a consideration – did the Appellant receive monies for granting Founder Membership – payment by ‘200 Club’ – direct link between supply and monies – whether there was agreement which identified reciprocal obligations – whether reciprocal performance. Schedule 9 Group 9 VATA 1994 – whether Appellant non-profit making – whether objects in the public domain and philanthropic or civic in nature.
Citations:
[2006] UKVAT V19807
Links:
Jurisdiction:
England and Wales
VAT
Updated: 05 April 2022; Ref: scu.246173