The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of the main VAT treatment of supplies made by clubs and associations.
Broadly speaking there are three types of ‘clubs and associations’ which are:
The VAT treatment of supplies made by these organisations is outlined below.
Most clubs and associations make business and non-business supplies as part of their overall activities. This section provides an overview of the typical types of activities (these lists are not exhaustive).
These are usually activities that are provided free of charge or payments received for which nothing is offered
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