European Tour Operators Association v HMRC

 In European Tour Operators Association v HMRC (TC00965 – 16 February) an association of tour operators registered for VAT in 1991 and accounted for VAT on its membership subscriptions. In 2008 it submitted a repayment claim on the basis that it should have treated these subscriptions as exempt under VATA 1994 Sch 9 Group 9 Item 1(d). HMRC rejected the claim but the tribunal allowed the association’s appeal in principle (subject to agreement as to figures). Judge Kempster held that for the purpose of Item 1(d) the reference to ‘the Government’ should not be construed as being restricted to the UK government. He held that exemption should ‘include representations to EU institutions in relation to matters that will have effect in the UK’. On the evidence the primary purpose of the association was within Item 1(d). Furthermore the fact that some...