MASONS LOSE OVER PHILANTHROPIC AIMS

摘要

The United Grand Lodge of England (UGLE) ([2014] UKFTT 164 TC03302) has failed to achieve exemption on its membership fees as its purposes were held to be insufficiently philanthropic in focus. UGLE said that subscriptions should be exempt from VAT since its aims were of a philosophical, philanthropic or civic nature. It said this meant that the supplies made to its members in return for their subscriptions should qualify for a VAT exemption.