Queen’s Bench Division.

Judgment delivered 6 March 1974.

Value added tax – Club or association – Whether subscription from members constituted consideration – Entitlement of individual members to benefits and advantages provided by association – Whether benefits provided for overseas members zero-rated as services not used in the UK – Whether subscription could be apportioned between exempt, zero-rated and standard-rated supplies or whether subscription one composite supply – Finance Act 1972, Sch. 4, Grp. 9, item 6 (now Value Added Tax Act 1983, Sch. 5, Grp. 9, item 6).  p. 14   

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