Clubs, associations or organisations

Acquisitions

Legislation/Regulatory – VATA94 s. 46(3)

Agricultural

Commentary – Tax Reporter ¶806-280

Books, post and packaging charges

Case Law – (1983) 1 BVC 1,176

Business carried on by

Legislation/Regulatory – VATA94 s. 46(2)

Business, meaning

Legislation/Regulatory – VATA94 s. 94

Change of members

Legislation/Regulatory – VATA94 s. 46(3)

Club or trade association

Case Law – Kowloon Stock Exchange Limited v. Commissioner of Inland Revenue (Hong Kong). [1984] BTC 369

Community amateur sports clubs

– see also Community amateur sports clubs

Generally

Commentary – Tax Reporter ¶535-600

Corporate membership, input tax

Case Law – (1984) 2 BVC 205,118

Corporation tax

Commentary – Tax Reporter ¶806-250–Tax Reporter ¶806-300

De-registration

Case Law – Eastbourne Town Radio Cars Association. [1996] BVC 2,651

Donations

Commentary – VAT Reporter ¶43-881

Generally

Commentary – Tax Reporter ¶806-250

Holiday

Commentary – Tax Reporter ¶806-270

Investment clubs, chargeable gains

Commentary – Tax Reporter ¶589-800

HMRC Guidance – CG20600 ; CG20624

Loan or money societies

Commentary – Tax Reporter ¶806-260

Lotteries

Legislation/Regulatory – SP C1

Meals, meaning of agent

Commentary – VAT Reporter ¶54-060

Members

Compulsory interest-free loans

Case Law – Customs and Excise Commissioners v. Exeter Golf and Country Club Ltd. (1979) 1 BVC 316 ; Exeter Golf and Country Club Ltd. v. Customs and Excise Commissioners. (1981) 1 BVC 385

Drinks served to, meaning of supply

Case Law – Carlton Lodge Club v. Commissioners of Customs & Excise. (1974) 1 BVC 16

Membership

Single or multiple supply

Commentary – VAT Reporter ¶15-670

HMRC Guidance – Notice 709/5

Subscriptions

– see Subscriptions

Mutual business and trading

Commentary – Tax Reporter ¶806-810

Case Law – THE CARLISLE AND SILLOTH GOLF CLUB v. SMITH (Surveyor of Taxes).

Mutuality principle

Case Law – Westbourne Supporters of Glentoran Club v Brennan (HMIT) (1995) Sp C 22

Non-business activities, taxable acquisitions

Legislation/Regulatory – VATA94 s. 10(2), (3)

Private car hire drivers' association taxable supplies to members

Case Law – Eastbourne Town Radio Cars Association v. Customs and Excise Commissioners [1997] BVC 44 ; Eastbourne Town Radio Cars Association v. Customs and Excise Commissioners. [1998] BVC 197 ; Eastbourne Town Radio Cars Association v Commissioners of Customs and Excise. [2001] BVC 271

Promotional and consultancy agreements, emoluments/benefits in kind/pension benefits

Case Law – Sports Club & Ors v HM Inspector of Taxes (2000) Sp C 253

Registered societies

Commentary – Tax Reporter ¶806-290

Registration

Generally

Commentary – VAT Reporter ¶43-881

Legislation/Regulatory – SI 1995/2518 reg. 8 ; VATA94 s. 46(3)

Case Law – (1977) 1 BVC 1,054

Related activities and groups

Commentary – VAT Reporter ¶43-881

Scientific research associations

Commentary – Tax Reporter ¶806-300

Secretaries, employment status

Commentary – Tax Reporter ¶485-720

HMRC Guidance – ESM2503

Sport

– see Sports clubs

Sports

– see Sports clubs

Subscriptions

– see Membership subscriptions; Subscriptions

Supply of goods/services

Legislation/Regulatory – VATA94 s. 46(3)

Supply to members

Commentary – VAT Reporter ¶10-000

Thrift funds

Commentary – Tax Reporter ¶806-270

Transfer of value, exemption for

Legislation/Regulatory – IHTA84 s. 23

HMRC Guidance – IHTM11026 ; IHTM11101 ; IHTM11115 ; IHTM11126 ; IHTM11129 ; IHTM11130 ; IHTM11133 ; IHTM11140 ; IHTM11163 ; IHTM11164 ; IHTM11171 ; IHTM11172 ; IHTM11211 ; IHTM11260 ; IHTM14318 ; IHTM16084 ; IHTM26003 ; IHTM42803

Underdeclared takings

Case Law – Oldham Deaf Social Club. (1989) 4 BVC 641

Unjust enrichment

Commentary – VAT Reporter ¶55-435

Youth, exemption

Legislation/Regulatory – VATA94 Sch. 9, Grp. 6, item 6

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