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.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 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.

Published 1 December 2016