Upper Tribunal Tax and Chancery decision of Mr Justice Roth and Judge Berner on 20 January 2015.
Read the full decision in The Commissioners for HM Revenue and Customs v National Exhibition Centre Limited:  UKUT 0023 (TCC).
VAT – exemption - financial services – Art 13B(d)(3), Sixth Directive –
Group 5, Sch 9 VATA 1994 – booking fees on concert ticket purchases –
whether for “card processing services” ─ effect of Scottish Court decision
on English tribunal.
Release date: 20 January 2015
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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