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    <title>supply to related party</title>
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    <description>The question asks whether company-paid club membership fees for a director not on payroll amount to a taxable supply to a related party without consideration. The reply states the company made the payment on behalf of the director, he is not an intermediary, and therefore the related person treatment does not arise, indicating the transaction is viewed as an arrangement for the director&#039;s benefit rather than a distinct related party supply.</description>
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      <description>The question asks whether company-paid club membership fees for a director not on payroll amount to a taxable supply to a related party without consideration. The reply states the company made the payment on behalf of the director, he is not an intermediary, and therefore the related person treatment does not arise, indicating the transaction is viewed as an arrangement for the director&#039;s benefit rather than a distinct related party supply.</description>
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