Exemption

Commentary – VAT Reporter ¶43-881

Exemptions

Fund-raising events

Legislation/Regulatory – VATA94 Sch. 9, Grp. 12

Subscriptions

Legislation/Regulatory – Dir. 2006/112 art. 132(1)(l), 133, 134 ; VATA94 Sch. 9, Grp. 9

Fees and subscriptions

– see also Subscriptions

Generally

Commentary – Essential Tax Companion ¶9180
Legislation/Regulatory – ITEPA2003 s. 343, 344, 345

Subscriptions

– see Membership subscriptions; Subscriptions

Value added tax exemption

Commentary – Essential Tax Companion ¶68810