United Grand Lodge of England v The Commissioners for Her Majesty's Revenue and Customs

Revenue – Value added tax – Exemption for supplies in the public interest – EU law providing exemption from VAT for ‘non-profit making organizations with aims of ... religious, patriotic, philosophical, philanthropic or civic nature’ – Governing body of Freemasonry appealing against decision of HMRC refusing public interest exemption – Whether aims of the governing body were the same as those of the lodges and their members – Whether charitable activities deemed to be of philanthropic, philosophical or civic nature – Whether aims falling outside the exemption were incidental or ancillary to those of the requisite character – Whether values of the governing body ‘religious’ – Council Directive 2006/112/EC, art 132(1)(l) – Human Rights Act 1998, Sch I, Pt 1, art 9

Business · Directive · Economics · Economy · Internal revenue · Law and economics · Majesty · Political science · Revenue · Service (business) · Sociology · Tax exemption · Tribunal · Finance · Law · Legal principles and applications · Taxation and Compliance Studies · Taxation and Legal Issues