The British Association of Leisure Parks, Piers & Attractions Ltd

Core Citations

REPORTED OPINION OF in

• [2011] TC 01504

This document cites

• Baines & Ernst Ltd v Commissioners of Customs and Excise
• European Tour Operators Association
• Value Added Tax Act 1994
• The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax