VAT Trade Unions and Professional Bodies

VTUPB5600 - Trade unions and professional bodies: Item 1(c) branch of knowledge / professional expertise: Professions or employments directly connected

바카라 사이트淣ote 4바카라 사이트� excludes associations from exemption under 바카라 사이트淚tem 1(c)바카라 사이트� unless the membership is restricted 바카라 사이트渨holly or mainly to individuals whose present or previous professions or employments are directly connected with the purposes of the association바카라 사이트�.

There are two separate requirements within this note -

• being restricted to 바카라 사이트渋ndividuals바카라 사이트�, and
• having the 바카라 사이트渆mployment바카라 사이트� connection.

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

You should apply the same 75% criterion that we apply in 바카라 사이트淚tem 1(b)바카라 사이트� cases - see VTUPB4300.