- The United Grand Lodge of England (UGLE) made claims for repayment of VAT on membership subscription fees.
- UGLE argued that its supplies to members were exempt under VAT laws.
- HMRC rejected the claims and UGLE appealed to the First-tier Tribunal (FTT), which dismissed the appeals.
- UGLE appealed to the Upper Tribunal (UT) on two grounds.
- The UT rejected UGLE’s argument that it had one main philosophical aim and that its activities in support of masonic charities fell within that aim.
- The UT also held that UGLE’s activities were not philanthropic in the sense of benevolence to the world at large.
- UGLE’s appeal was dismissed and its activities did not qualify for the exemption claimed.
- The decision provides an interesting discussion of philanthropy and philosophy in a VAT context.
Source: rpc.co.uk
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.
