VATREG12050 | Entity to be registered: clubs and associations: questionnaire to establish independence of sections, branches and so on: membership
From HM Revenue & Customs · VAT Registration
Is the membership of the subsidiary entity separate and identifiable from that of the parent organisation?
Does the subsidiary entity have charge of, and responsibility for, its own membership subscriptions?
Does membership of the subsidiary entity automatically bring membership of the parent organisation?
Does membership of the parent organisation automatically bring membership of the subsidiary entity?
Is membership of the parent organisation a prerequisite for membership of the subsidiary entity?