Association of automotive workers

Case Law – Institute of the Motor Industry v. Customs and Excise Commissioners (Case C-149/97). [1999] BVC 21 ; Institute of the Motor Industry. [1996] BVC 2,960 ; Institute of the Motor Industry. [1997] BVC 2,157 ; The Institute of the Motor Industry. [2000] BVC 2,307

Deduction for payments to

Commentary – Tax Reporter ¶115-592 ; Tax Reporter ¶115-596 ; Tax Reporter ¶155-600

Exemption

Fund-raising events

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

Generally

Commentary – VAT Reporter ¶43-881

Subscriptions

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

Exemptions

Commentary – Tax Reporter ¶805-610 ; Tax Reporter ¶805-620
Case Law – Regina Special Commissioners of Income Tax (ex parte National Union of Railwaymen)

Exemptions from tax

Legislation/Regulatory – CTA2010 s. 981-983

Generally

Commentary – Tax Reporter ¶805-600 ; Tax Reporter ¶805-620
Case Law – Regina Special Commissioners of Income Tax (ex parte National Union of Railwaymen)

Independent non-party political action group

Case Law – Civil Service Pensioners Alliance. [1996] BVC 2,164

Meaning

Commentary – VAT Reporter ¶29-050

Provident benefits, legal and administrative expenses

Legislation/Regulatory – SP 1/84

Relief for payments to

Legislation/Regulatory – ITA2007 s. 457

Subscriptions

– see Membership subscriptions; Subscriptions

Value added tax exemption

Commentary – Essential Tax Companion ¶68810