United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue & Customs v National Exhibition Centre Ltd [2015] UKUT 23 (TCC) (20 January 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/23.html
Cite as: [2015] STC 1185, [2015] BVC 506, [2015] LLR 331, [2015] STI 250, [2015] UKUT 23 (TCC)

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Revenue & Customs v National Exhibition Centre Ltd [2015] UKUT 23 (TCC) (20 January 2015)

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

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