VAT Trade Unions and Professional Bodies

VTUPB4300 - Trade unions and professional bodies: Item 1(b) professional associations: Restriction to individuals

To qualify for exemption under 바카라 사이트淚tem 1(b)바카라 사이트�, the association must restrict its membership 바카라 사이트渨holly or mainly바카라 사이트� to 바카라 사이트渋ndividuals바카라 사이트� who 바카라 사이트渉ave or are seeking바카라 사이트� qualifications 바카라 사이트渁ppropriate to the practice of the profession concerned바카라 사이트�.

There is no tribunal or court precedent for what proportion of the membership satisfies the 바카라 사이트渨holly or mainly바카라 사이트� criterion. However, our policy is to interpret the phrase as being significantly nearer 100% than 50% of the membership; and we regard any association with a membership comprising 75% or more individuals as satisfying the criterion.

Professional firms that are partnerships can be regarded as 바카라 사이트渋ndividuals바카라 사이트� for the purposes of 바카라 사이트淚tem 1(b)바카라 사이트�.

When considering whether an association restricts its membership, you should look at what is happening in practice. Therefore, an association that purports to restrict its membership in its constitution or rules, but does not actually impose the restriction, will not satisfy this criterion. Conversely, an association that does not specifically claim to restrict the membership in its rules or constitution, but in reality does impose a restriction, could meet the criterion provided the number of individuals comprise 75% or more of the membership.

• However, following the ECJ decision in the Institute of the Motor Industry (referred to in VTUPB1200) HMRC now accepts that membership need not be mainly restricted to individuals.