VAT – whether appellant a body with aims of a political nature making a supply to its members in return for subscriptions – whether appellant entitled on this basis to exempt whole or part of its membership subscription – no – whether Tribunal has jurisdiction to consider applicability of ESC 3.35 – applying BT Pension Fund – no – appeal dismissed – comment on meaning of ESC 3.35
[2016] UKFTT 135 (TC), [2016] STI 1197, [2016] SFTD 513
Bailii
England and Wales
VAT
Updated: 13 December 2021; Ref: scu.561858