United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v European Tour Operators FTC/36/2011 [2012] UKUT 377 (TCC) (23 October 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/377.html
Cite as: [2012] UKUT 377 (TCC)

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HMRC v European Tour Operators FTC/36/2011 [2012] UKUT 377 (TCC) (23 October 2012)

"VAT – Exempt services – Item 1(d) of Group 9 of Schedule 9 VATA 1994 – Whether membership subscriptions of a trade association constitute exempt supplies – Case remitted to First-tier Tribunal for further findings of fact – Appeal allowed to that extent"

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