Appeal Decision: United Grand Lodge of England v HMRC – VAT Exemption for Philanthropic Relief

• Appeal concerns exemption from Value Added Tax on supplies made by United Grand Lodge of England (UGLE) to its members
• UGLE appealed against First Tier Tribunal (FTT) decision to reject claims for VAT repayment
• FTT held that organization’s eligibility for relief depends on its main aim being philanthropic, philosophical, or civic in nature
• If organization has multiple main aims, all must fall within list in Article 132(1)(l) of Council Directive 2006/112/VAT for exemption
• FTT found that UGLE’s aim to provide relief to Freemasons and their dependents is not philanthropic
• Decision upheld, UGLE not eligible for VAT exemption

Source: bailii.org

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.

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