The question before the Tribunal was whether the supplies made by Association of Graduate Careers Advisory Services (AGCAS), a charity, to its members were exempt from VAT either under Schedule 9 VATA 1994 Group 9 (Subscriptions to trade unions, professional and other public interest bodies)

• item 1(c) [an association, the primary purpose of which is the advancement of a particular branch of knowledge, or the fostering of professional expertise, connected with the past or present professions or employments of its members], or
• item 1(e) [a body which has objects which are in the public domain and are of a political, religious, patriotic, philosophical, philanthropic or civic nature].

The FTT dismissed both appeals.