Scottish Exhibition Centre Ltd v Revenue and Customs Commissioners.  BVC 716
 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).