The Commissioners for HM Revenue and Customs v European Tour Operator Associations
Upper Tribunal Tax and Chancery decision of Mr Justice Henderson on 23 October 2012.
Read the full decision in .
VAT 鈥� Exempt services 鈥� Item 1(d) of Group 9 of Schedule 9 VATA 1994 鈥� Whether membership subscriptions of a trade association constitute exempt supplies 鈥� Case remitted to First-tier Tribunal for further findings of fact 鈥� Appeal allowed to that extent.
Updates to this page
Published 1 December 2016