British Association of Leisure Parks, Piers and Attractions Limited v The Commissioners for HM Revenue and Customs
| Jurisdiction | UK Non-devolved |
| Judge | Mr Justice Morgan |
| Neutral Citation | [2013] UKUT 0130 (TCC) |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Subject Matter | Tax,12 March 2013 |
| Date | 12 March 2013 |
| Published date | 01 December 2016 |
[2013] UKUT 0130 (TCC)
Appeal number FTC/15/2012
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
IN THE UPPER TRIBUNAL
(TAX AND CHANCERY CHAMBER)
ON APPEAL FROM THE FIRST-TIER TRIBUNAL
(TAX CHAMBER)
Between :
BRITISH ASSOCIATION OF LEISURE
PARKS, PIERS AND ATTRACTIONS
LIMITED
Appellant
- AND -
THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE AND CUSTOMS
Respondents
TRIBUNAL: MR JUSTICE MORGAN
Sitting in public at Royal Courts of Justice, Rolls Building, Fetter Lane, London, EC4A
1NL on 12th February 2013
Mr Timothy Brown (instructed by Charcroft Baker, Chartered Accountants) for the
Appellant
2
Mr Sarabjit Singh (instructed by General Counsel and Solicitor for HM Revenue) for the
Respondents
© CROWN COPYRIGHT 2013
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