Longridge on Thames – Business for VAT
The Upper VAT Tribunal has found that a charity, Longridge on Thames was not in business and could therefore take advantage of thea zero rate on construction as there was a…
Membership Apportionment’s and Supporter Schemes
Membership Apportionments The recent VAT tribunal concerning the Serpentine Gallery has raised important questions regarding the treatment of membership organisations. What is the scope of the Extra Statutory Concession regarding…
Bridport Golf Club. VAT Opportunities
The European Court of Justice gave judgment in the Bridport Golf Club case on 19 December 2013. This judgment concluded a long running argument concerning whether members golf clubs should…