Decision given 4 December 1985.

Taxable supplies – Supplies made in return for members’ subscriptions – Primary purpose – Whether for ‘the advancement of a particular branch of knowledge’ – Whether for ‘the fostering of professional expertise, connected with the past or present professions or employments of its members’ – Value Added Tax Act 1983, Sch. 6, Grp. 9, item 1(c).

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