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

References: [2012] UKUT 377 (TCC), FTC/36/2011
Links: Bailii
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