In United Grand Lodge of England v HMRC (TC03302 – 3 February 2014) the issue was whether the United Grand Lodge of England (UGLE) had aims of a ‘philosophical philanthropic or civic nature’. If this proved to be true supplies it made to its members (who paid a subscription) were exempt from VAT (Sixth VAT Directive art 132(1)).
The UGLE ‘draws together’ those practising freemasonry. The tribunal accepted that a ‘a body whose aims are to promote or practise a rule of life is capable of having philosophical aims’. Furthermore the proselytising side of freemasonry suggested that it was not exclusively inward-looking so that the ‘public interest’ criterion was satisfied. Additionally the tribunal accepted that the UGLE’s charitable activities had a philanthropic aim even though they were also carried out with an expectation of future benefit to freemasonry.
However having noted that freemason...
