CVC VAT & Charities Newsletter – September 2016

The latest CVC VAT & Charities Newsletter is now available on our website.

This newsletter comments on:

  1. VAT exemption for membership subscriptions – whether objects in the public domain and of a philanthropic or civic nature
  2. 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’
  3. First Tier Tribunal concludes that the UK VAT exemption for welfare services breaches the principle of fiscal neutrality
  4. Supplies of prostheses and medical care – single composite supply or multiple separate supplies