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 British Association of Leisure Parks, Piers and Attractions Limited v The Commissioners for HM Revenue and Customs: [2013] UKUT 0130 (TCC).

Value Added Tax – claim to repayment of output tax allegedly overpaid – whether services provided by Appellant Association to its members exempt under Value Added Tax Act 1994, Schedule 9, Group 9, Item 1(d) – whether primary purpose of Association was lobbying – whether any exemption under Item 1(d) disapplied by Note 5 – whether membership of Association restricted in accordance with Note 5 – whether defence to repayment of allegedly overpaid output tax on the ground of unjust enrichment.

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