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VAT Cultural Services
Publisher:
Copyright:
2018 Crown
VAT Cultural Services
Guidance on determining the liability of the right of admission to qualifying cultural activities
GO
Contents
Contents
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VCULTURE1100: Scope of this guidance
VCULTURE1210: Origin of the exemption
VCULTURE1220: Developments since the introduction of the exemption
VCULTURE1300: The law
VCULTURE1400: Scope of the law
VCULTURE1500: Role of the VAT Reliefs Policy Team
Open Section
VCULTURE2000: Managed and administered on an essentially voluntary basis by persons who have no direct or indirect financial interest in its activities'
VCULTURE2100: Purpose of VCULTURE2000
VCULTURE2200: Decisions of last resort
VCULTURE2300: Direct or indirect financial interest
VCULTURE2400: Payments to individuals
VCULTURE2500: Cases on exemption for cultural services
VCULTURE2600: Changing liabilities
Open Section
VCULTURE3000: Cultural bodies with local authority councillors as trustees
VCULTURE3100: Background
VCULTURE3200: Trustees paid a basic salary in their role as councillors
VCULTURE3300: Trustees/councillors paid attendance allowances by the LA
VCULTURE3400: Trustees/councillors who are paid a special responsibility allowance by the LA
VCULTURE3500: Public bodies - joint ventures and profit/income sharing arrangements with LAs
VCULTURE4000: Third party payments
[3.230.154.160]
3.230.154.160
