- Freemasonry subscriptions are not VAT exempt
- Relief is one of the three Grand Principles of Freemasonry
- Freemasons support charities and other Freemasons in need
- The First-tier Tribunal ruled that supporting other Freemasons is a form of self-insurance, not philanthropy
- The Upper Tribunal confirmed this decision
- The United Grand Lodge of England’s argument that Relief is a philosophical aim was rejected
- Relief was considered a separate and equally important aim of Freemasonry
- Supporting other Freemasons was deemed inward looking and lacking benevolence towards mankind at large
- The Upper Tribunal remade the First-tier Tribunal’s decision that VAT is due on membership fees.
Source: taxscape.deloitte.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "United Kingdom"
- UK to Mandate E-Invoicing for VAT by 2029: Gradual Rollout Planned
- TUC Leader Urges Closer EU Ties, Including Customs Union, to Boost UK Economy and Living Standards
- Navigating Cross-Border VAT: Compliance Essentials for Gibraltar’s Digital Economy and B2B/B2C Risks
- UK Supreme Court Rules on VAT Deductibility for Professional Fees in Share Sale Transactions
- UK Tribunal Rules Personalized Book Services VAT-Exempt as Primary Supply is Book Production
