[2006] EWCA Civ 550.

Court of Appeal (Civil Division).

Chadwick, Sedley and Arden L JJ.

Judgment delivered 11 May 2006.

Value added tax – Exempt supplies – Financial services – Intermediaries – Credit and debit cards – Card-handling services – Cinema subsidiary handling advance bookings – 50p charge to customers – Extent of services to customers – Whether services consisted of mere transmission of information or included transfer of funds – Whether services exempt as ‘transactions concerning payments, transfers’ – Value Added Tax Act 1994, Sch. 9, Grp. 5, item 5 – Directive 77/388, art. 13(B)(d)(3).

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