VAT Trade Unions and Professional Bodies

VTUPB5500 - Trade unions and professional bodies: Item 1(c) branch of knowledge / professional expertise: Past or present professions or employment of members

A further criterion for exemption under 바카라 사이트淚tem 1(c)바카라 사이트� is that the branch of knowledge being advanced or the expertise being fostered must be 바카라 사이트渃onnected with the past or present professions or employments of its members바카라 사이트�. Therefore, an association with the 바카라 사이트減rimary purpose바카라 사이트� of advancing a branch of knowledge amongst the public generally would not qualify for exemption if its membership lacked this 바카라 사이트渆mployment connection바카라 사이트�. This was made apparent in the 바카라 사이트淥rganic Farmers case바카라 사이트�, where the tribunal stated that the body would only:

바카라 사이트�바카라 사이트� fall into this class of association바카라 사이트� (바카라 사이트淚tem 1(c)바카라 사이트� of 바카라 사이트淕roup 9바카라 사이트�) 바카라 사이트渋f바카라 사이트�

바카라 사이트�(a) its primary purpose is the advancement of a particular branch of knowledge and

(b) that branch of knowledge is connected with the past or present employments of its members.바카라 사이트�

We would not withhold exemption if a small proportion of the membership lacked the 바카라 사이트渆mployment connection바카라 사이트�.