VAT Trade Unions and Professional Bodies

VTUPB5100 - Trade unions and professional bodies: Item 1(c) branch of knowledge / professional expertise: General

바카라 사이트淚tem 1(c)바카라 사이트� of 바카라 사이트淕roup 9바카라 사이트� contains two different bases upon which an organisation may qualify for exemption.

• The body바카라 사이트檚 바카라 사이트減rimary purpose바카라 사이트� must either be

• 바카라 사이트渁dvancing a particular branch of knowledge바카라 사이트�, or
• 바카라 사이트渇ostering바카라 사이트� its 바카라 사이트渕embers바카라 사이트� professional expertise바카라 사이트�.

The 바카라 사이트減rimary purpose바카라 사이트� criterion is common to both of these heads of exemption, as is a requirement that the knowledge or expertise should be 바카라 사이트渃onnected with the past or present professions or employments of the members바카라 사이트�.

• In addition, 바카라 사이트淣ote (4)바카라 사이트� to the group stipulates that the association must restrict its membership 바카라 사이트渨holly or mainly바카라 사이트� to individuals whose past or present professions or employments are 바카라 사이트渄irectly connected with the purposes of the association바카라 사이트�.

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.

VTUPB5200 and VTUPB5300 set out the criteria particular to each of the heads of exemption; VTUPB5400, VTUPB5500 and VTUPB5600, the criteria applicable to both.