[2004] EWCA Civ 245.

Court of Appeal (Civil Division).

Auld, Arden and Jacob LJJ.

Judgment delivered 8 March 2004.

Value added tax – Supply of goods or services – Exemption – Betting and gaming – Taxpayer representative member of VAT group – Subsidiary provided service of telephone answering and bet capturing to bookmaker – Whether services provided by subsidiary exempt supplies of betting services for VAT purposes – Whether application of exemption to agents should be referred to European Court of Justice – Value Added Tax Act 1994, Sch. 9, Grp. 4 – Council Directive 77/388, art. 13(B)(f).

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