Jump to Content
Jump to Main Navigation
More
Subscribe
How to use this site
BPRO
Menu
Home
All Content
Cases
Commentary
Legislation
Precedents
News
My Content
(1)
Recently viewed
(1)
VAT Trade Unions and P...
My Searches
(0)
Print
Save
Cite
Email
Share
Print
Save
Cite
Email
Share
Show Less
Restricted access
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
Expand All
Collapse All
Open Section
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
[3.209.82.74]
3.209.82.74
