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Revenue and Customs v British Film Institute: UTTC 12 Aug 2014

VALUE ADDED TAX – exemption for cultural services – supplies of right of admission to cinema by body governed by public law – whether Article 13A(1)(n) Sixth Directive sufficiently clear and precise to have direct effect – appeal dismissed

Citations:

[2014] BVC 534, [2014] UKUT 370 (TCC), [2015] STC 99

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 January 2022; Ref: scu.537622

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