Should VAT be charged on an annual membership of a UK club to a USA resident?

Under UK VAT Law, VAT applies to supplies of services or goods, unless specifically excluded. Certain memberships are exempt from VAT, but they relate to the nature of the club, rather than the residential status of the member. Further, you would 'enjoy' your membership whilst in the UK. Therefore UK VAT should ordinarily apply.

If if moves, put VAT on it!                Posted by leshoward on Fri, 19/03/2010 - 18:06

A good way of putting it - but in Gordon Brown's world you need to add - "if it doesnt move, assume it's dead, and charge death duties on it".