- 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"
- VAT: Cattle Bed and Breakfast Service Is Single Standard-Rated Supply, Appeal Dismissed
- HMRC Requires Online Registration for Tax Advisers’ Agent Services Account Starting May 2026
- FTT Upholds HMRC Refusal of Input VAT Recovery Without Invoices in Mochars Ltd Case
- Tribunal Rules EV Charging Points Qualify for Reduced 5% VAT Rate Under Domestic Use Provision
- Who Can Reclaim Import VAT in the UK? HMRC Rules on Ownership and Importer of Record
