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.
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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.
Published 1 December 2016