FTTTx VAT – financial services – exemption – Article 13B(d)(3) Sixth VAT Directive – Group 9 sch 5 VATA 1994 – booking fees on concert ticket purchases – identity of supplier – nature of services supplied – whether for processing of payment by credit and debit cards – whether debt collection service
[2013] UKFTT 289 (TC)
Bailii
VAT
Updated: 17 November 2021; Ref: scu.513455