VDT EXEMPTION – whether City Livery Company could include the objects of its associated charities in its objects for the purpose of determining whether its membership subscription income was exempt under item 1(e), Group 9, Schedule 9, VAT Act 1994 – no – whether the objects of the Appellant viewed alone were in the public domain – no – whether they were of a patriotic, philanthropic or civic nature – no – appeal dismissed.
Citations:
[2008] UKVAT V20668
Links:
Jurisdiction:
England and Wales
VAT
Updated: 19 July 2022; Ref: scu.272953