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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
20 January 2015

Read the full decision in .

VAT 鈥� exemption - financial services 鈥� Art 13B(d)(3), Sixth Directive 鈥� Group 5, Sch 9 VATA 1994 鈥� booking fees on concert ticket purchases 鈥� whether for 鈥渃ard processing services鈥� 鈹� effect of Scottish Court decision on English tribunal.

Updates to this page

Published 1 December 2016