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VAT Trade Unions and Professional Bodies
Publisher:
Copyright:
2018 Crown
VAT Trade Unions and Professional Bodies
Guidance on the treatment of trade unions and professional bodies under EC VAT law
GO
Contents
Contents
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VTUPB1000: Background and law
VTUPB1100: European VAT Law
VTUPB1200: Trade union nature in EU law
VTUPB1300: UK Law - history of the exemption group
VTUPB1400: UK Law - current
Open Section
VTUPB2000: Criteria that all the bodies must fulfil
VTUPB2100: General
VTUPB2200: “Referable only to its aims”
VTUPB2300: “Available without payment other than a membership subscription”
VTUPB2400: Non-profit-making organisations
VTUPB3000: Item 1(a) trade unions
Open Section
VTUPB4000: Item 1(b) professional associations
VTUPB4100: Meaning of “profession” and “professional”
VTUPB4300: Restriction to individuals
VTUPB4400: Appropriate qualifications
Open Section
VTUPB5000: Item 1(c) branch of knowledge / professional expertise
VTUPB5100: General
VTUPB5200: Advancement of a particular branch of knowledge
VTUPB5300: Fostering professional expertise
VTUPB5400: Primary purpose
VTUPB5500: Past or present professions or employments of members
VTUPB5600: Professions or employments directly connected
VTUPB6000: Item 1(d) Representational associations
VTUPB6500: Item 1(e) Political, religious, patriotic, philosophical, philanthropic and civic bodies
VTUPB7000: Apportionment; retrospective registration claims
VTUPB9000: Treatment of particular types of supply by Group 9 bodies
[3.220.231.235]
3.220.231.235
