FTTTx VAT – whether a supply by an unincorporated association to its members is a taxable supply by a taxable person – yes – whether an unincorporated association is distinguishable from its members when making supplies -yes – whether supplies are non-taxable because consumed by members of an unincorporated association in a private capacity – no. Article 2.1 VAT Directive 2006/112/EC and Section 94 (2) Value Added Tax Act 1994. Appeal dismissed.
[2015] UKFTT 121 (TC)
Bailii
England and Wales
VAT
Updated: 10 November 2021; Ref: scu.544593