The Hallé Orchestra was founded in Manchester in 1858 and has been run by the appellant ever since. The appellant is a members’ society and members pay annual subscriptions with various rights and benefits being associated with membership. One of the benefits associated with membership was the right to priority booking, in advance of tickets going on open sale to the general public.
The issues arise in the context of claims for repayment of output tax paid by the appellant on members’ subscription, which have been refused by HMRC.
(1) The appellant contended that members’ subscriptions did not amount to consideration for any supply and were outside the scope of VAT.
(2) If any of the rights and benefits associated with membership were within the scope of,
