[2013] UKUT 130 (TCC).

Upper Tribunal (Tax and Chancery Chamber).

Morgan J.

Decision released 12 March 2013.

VAT – Claim to repayment of output tax allegedly overpaid – Whether services provided by appellant Association to its members exempt under VATA 1994, Sch. 9, Grp. 9, item 1(d) – Whether primary purpose of Association was lobbying – Whether any exemption under item 1(d) disapplied by Note (5) – Whether membership of Association restricted in accordance with Note (5) – Whether defence to repayment of allegedly overpaid output tax on the ground of unjust enrichment.

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