Decision given on 23 March 2005 by Mr Mure QC (Chairman).
Exemption – Appellant acting as agent in respect of ticket sales for independent entertainment promoters leasing its premises – Box office and related services provided additionally by appellant on sale of concert tickets – Additional charge (booking fee) levied when purchase by credit card – Whether additional charge exempt – VATA 1994, Sch. 9, Grp. 5, item 5.
Want to read more?
This content requires a Croner-i Tax and Accounting subscription.