Market leading insight for tax experts
View online issue

British Association of Leisure Parks, Piers & Attractions Ltd v HMRC

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.

Read the decision

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...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.