British Association of Leisure Parks, Piers and Attractions Led v Revenue and Customs: UTTC 12 Mar 2013

UTTC 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

Citations:

[2013] UKUT 130 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 March 2022; Ref: scu.509174