[2015] UKUT 0023 (TCC)

Upper Tribunal (Tax and Chancery Chamber)

Croner-I understands this decision is to be appealed.

The Hon Mr Justice Roth, Judge Roger Berner

Decision released 20 January 2015

Value added tax – Exemption – Financial services – Sixth Directive (SI 77/388), art. 13(B)(d)(3), – Value Added Tax Act 1994 (‘VATA 1994’), Sch. 9, Grp. 5 – Booking fees on concert ticket purchases – Whether for ‘card processing services’ – Effect of Scottish Court decision on English tribunal.

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