VAT exemption on subscription fees: Where an organisation has aims of a philosophical philanthropic or civic nature subscription fees paid to it by its members are exempt from VAT. How does this rule apply to subscriptions paid by members to the governing body of freemasonry in England? In United Grand Lodge of England v HMRC[2023] UKUT 307 (TCC) (19 December 2023) the matter had been the subject of earlier litigation which went against the Lodge but this was a fresh attempt to seek the exemption. In this new round of litigation the FTT had again found in favour of HMRC. It concluded that while the organisation did have philosophical aims it also had another more important aim of supporting freemasons and their dependents in distress. That was not a philanthropic aim but was more akin to ‘self-insurance’.
On appeal the UT...
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VAT exemption on subscription fees: Where an organisation has aims of a philosophical philanthropic or civic nature subscription fees paid to it by its members are exempt from VAT. How does this rule apply to subscriptions paid by members to the governing body of freemasonry in England? In United Grand Lodge of England v HMRC[2023] UKUT 307 (TCC) (19 December 2023) the matter had been the subject of earlier litigation which went against the Lodge but this was a fresh attempt to seek the exemption. In this new round of litigation the FTT had again found in favour of HMRC. It concluded that while the organisation did have philosophical aims it also had another more important aim of supporting freemasons and their dependents in distress. That was not a philanthropic aim but was more akin to ‘self-insurance’.
On appeal the UT...
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