VDT EXEMPT SUPPLIES – Finance – Credit and debit cards – Appellant accepting remote cinema bookings for Odeon – Customers paying by card – Appellant charged 50 pence per ticket to customers – Extent of services to customers – Whether card handling services exempt – Whether any dealing with money – Whether intermediary services supplied in intermediary capacity – Whether ‘distinct act of mediation’ – VATA 1994, Sch 9, Grp 5, item 1, 5 Note (5) – EEC Sixth Directive Art 13B(a)(1)-(4) – Appeal dismissed
Citations:
[2004] UKVAT V18626
Links:
Jurisdiction:
England and Wales
VAT
Updated: 11 June 2022; Ref: scu.199120
