HM Revenue and Customs v European Tour Operators: UTTC 23 Oct 2012

UTTC 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

Citations:

[2012] UKUT 377 (TCC), FTC/36/2011

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 12 November 2022; Ref: scu.466695