British Association of Leisure Parks, Piers and Attractions Limited v The Commissioners for HM Revenue and Customs: [2013] UKUT 0130 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Morgan on 12 March 2013.
Read the full decision in .
Value Added Tax 鈥� claim to repayment of output tax allegedly overpaid 鈥� whether services provided by Appellant Association to its members exempt under Value Added Tax Act 1994, Schedule 9, Group 9, Item 1(d) 鈥� whether primary purpose of Association was lobbying 鈥� whether any exemption under Item 1(d) disapplied by Note 5 鈥� whether membership of Association restricted in accordance with Note 5 鈥� whether defence to repayment of allegedly overpaid output tax on the ground of unjust enrichment.
Updates to this page
Published 1 December 2016