Being the alfresco type doesn't make you a better person, HMRC reckons. That's why they recently refused the Camping and Caravanning Club VAT exemption on membership fees. Naturally, the club disagrees with the Revenue's judgment. I managed to get hold of director-general Robert Louden, who insisted that the pursuits his organisation champions are most certainly ameliorative. They can make you fitter and healthier, said Mr Louden, and they can have a spiritual (in the non-religious sense) benefit, too. All you have to do is get out and enjoy the great outdoors. Then why HMRC's decision, I asked. The VAT tribunal said we weren't philanthropic because we give a great deal back to members, but not the general public, replied Richard. And maybe, he added, the tribunal members have only met campers and caravanners who sit around drinking all day.
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