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Livery Problems

 
Chris Reece of Ernst & Young brings us more VAT Tribunal summaries. This week he covers 20668 – 20671. These are up-to-date to 18 May 2008
Livery company
 
The appellant sought exemption for its members' subscriptions known as quarterage under VATA 1994 Sch 9 Group 9 Item 1(e) which exempts membership subscriptions of: 'a body which has objects which are in the public domain and are of a political religious patriotic philosophical philanthropic or civic nature'.
 
One of the appellant's objects is to administer a number of charities. It argued therefore that the charities' objects were its objects in the same way as the objects...

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