The British Association of Leisure Parks, Piers and Attractions Ltd v Revenue and Customs: FTTTx 12 Oct 2011

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 9 para 9 item 1 and Note 5(d)
UNJUST ENRICHMENT – Exemption – Claim for repayment of VAT overpaid – Whether unjust enrichment provisions apply – VATA 1994 s80(3)

Judges:

SirStephen Oliver QC

Citations:

[2011] UKFTT 662 (TC)

Links:

Bailii

Statutes:

Value Added Taxes Act 1994 80(3)

Jurisdiction:

England and Wales

VAT

Updated: 30 January 2022; Ref: scu.449598