The Commissioners for HM Revenue and Customs v European Tour Operator Associations
| Jurisdiction | UK Non-devolved |
| Judge | Mr Justice Henderson |
| Subject Matter | Tax,23 October 2012 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Date | 23 October 2012 |
| Published date | 01 December 2016 |
[2012] UKUT 377 (TCC)
Appeal number FTC/36/2011
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
UPPER TRIBUNAL (TAX AND CHANCERY CHAMBER)
THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE AND CUSTOMS Appellant
- and -
EUROPEAN TOUR OPERATORS’
ASSOCIATION Respondent
TRIBUNAL: MR JUSTICE HENDERSON
Sitting in public at The Rolls Building, London EC4A 1NL on 17 May 2012
Mr James Puzey, instructed by the General Counsel and Solicitor to HM Revenue and
Customs, for the Appellants
2
Mr Timothy Brown, instructed by Charcroft Baker, Chartered Accountants, for the
Respondent
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