Association of amusement park proprietors: whether subscriptions exempt
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...
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Association of amusement park proprietors: whether subscriptions exempt
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...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
