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.
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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.
Published 1 December 2016