The Commissioners for HM Revenue and Customs v National Exhibition Centre Limited: [2015] UKUT 0023 (TCC)

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: [2015] 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.

Published 1 December 2016