Upper Tribunal Tax and Chancery decision of Mr Justice Hildyard and Judge Sinfield on 12 August 2014.
Read the full decision in The Commissioners for HM Revenue and Customs v British Film Institute:  UKUT 0370 (TCC).
VALUE ADDED TAX - exemption for cultural services - supplies of right of
admission to cinema by body governed by public law - whether Article 13A(1)(n)
Sixth Directive sufficiently clear and precise to have direct effect - appeal dismissed.
Release date: 12 August 2014
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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