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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
23 October 2012

Read the full decision in The Commissioners for HM Revenue and Customs v European Tour Operator Associations.

VAT – Exempt services – Item 1(d) of Group 9 of Schedule 9 VATA 1994 – Whether membership subscriptions of a trade association constitute exempt supplies – Case remitted to First-tier Tribunal for further findings of fact – Appeal allowed to that extent.

Published 1 December 2016