[2008] EWCA Civ 486.

Court of Appeal (Civil Division).

Mummery and Dyson L JJ and Lindsay J.

Judgment delivered 14 May 2008.

Value added tax – Supply of services - Zero-rating – Left luggage facilities provided at airports – Whether storage services entitled to zero-rating – Whether relevant exemptions to be construed so as to accord with underlying Community provisions – Whether zero-rating conferred by transitional derogating provisions – Value Added Tax Act 1994, Sch. 8, Grp. 8, item 6(b), 11(a) – Council Directive 77/388, art. 15(9), (13), 28(2).

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