The Commissioners for HM Revenue and Customs v British Film Institute: [2014] UKUT 0370 (TCC)

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: [2014] 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.

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