The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
This guidance note covers the VAT treatment of supplies made by youth clubs and an association of youth clubs.
A youth club is a club that meets the following conditions:
the majority of the members are under 21 years of age
the club was established to promote the social, education, physical or spiritual needs of the members
a range of activities are provided to the members
it has its own constitution
it can produce a set of accounts
it cannot and does not distribute any profits
any profits are used to enhance the activities offered to the members and cannot be used in respec
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