The latest CVC VAT & Charities Newsletter is now available on our website.
This newsletter comments on:
- VAT exemption for membership subscriptions – whether objects in the public domain and of a philanthropic or civic nature
- Upper Tribunal upheld the decision that the intended use of a clubhouse was ‘as a village hall or similarly in providing social or recreational facilities for a local community’
- First Tier Tribunal concludes that the UK VAT exemption for welfare services breaches the principle of fiscal neutrality
- Supplies of prostheses and medical care – single composite supply or multiple separate supplies