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 .
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