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 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.