An association was formed in 1938 to represent proprietors of amusement parks and similar attractions. It registered for VAT from 1982. In British Association of Leisure Parks Piers & Attractions Ltd v HMRC (Upper Tribunal – 18 March) it claimed a repayment of VAT on its members’ subscriptions contending that it should have treated them as exempt from VAT under VATA 1994 Sch 9 Group 9. HMRC rejected the claim and the First-tier Tribunal dismissed the association’s appeal finding that it was primarily a ‘trade association’ and holding that its subscriptions failed to qualify for exemption. The Upper Tribunal upheld this decision as one of fact.
Why it matters: VATA 1994 Sch 9 Group 9 provides that membership subscriptions received by trade unions professional associations and certain bodies in the public interest qualify for exemption from VAT. The Upper Tribunal upheld...
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