FTTTx EXEMPTION – Trade Association – Primary purpose – Whether association’s primary purpose was making representations to the government on legislation and other public matters – No – Whether association restricted membership wholly or mainly to members whose business interests were directly connected with the purposes of the association – No – VATA 1994 Schedule … Continue reading The British Association of Leisure Parks, Piers and Attractions Ltd v Revenue and Customs: FTTTx 12 Oct 2011