[2006] CSIH 42.

Scottish Court of Session (Inner House, Extra Division).

Lord Nimmo Smith, Lord Kingarth and Lord Clarke.

Judgment delivered 14 July 2006.

Value added tax – Supply of goods or services – Exemption – Taxpayer acting as agent for ticket sales for independent entertainment promoters leasing premises – Taxpayer additionally supplying box office and related services on sale of concert tickets – Booking fee charged on purchase by credit card – Whether additional charge exempt – Value Added Tax Act 1994, Sch. 9, Grp. 5, item 5 – Council Directive 77/388, art. 13(B).

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