An office accepted in the ‘course or furtherance of a trade, profession or vocation’ is within the scope of VAT (VATA 1994, s. 94(4); Notice 700/34; HMRC VAT Business/Non-Business Manual).

The term ‘office’ is not defined in VATA 1994. In the income tax case Edwards (HMIT) v Clinch [1982] BTC 109, Lord Wilberforce stated at p. 111 that:

‘the word [‘office’] must involve a degree of continuance (not necessarily continuity) and of independent existence: it must connote a post to which a person can be appointed, which he can vacate and to which a successor can be appointed.’

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