VALUE ADDED TAX – exemption – card payment fees – travel agent charging fees to customers using debit and credit cards – whether exempt as transactions concerning transfers – Article 135(1)(d) Principal VAT Directive – Bookit Limited, DPAS Limited and Target Group Limited considered – appeal dismissed
[2020] UKFTT 226 (TC)
Bailii
England and Wales
Updated: 27 October 2021; Ref: scu.652272 br>