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United Kingdom Upper Tribunal (Tax and Chancery Chamber)


You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue And Customs v British Film Institute [2014] UKUT 370 (TCC) (12 August 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/370.html
Cite as: [2014] UKUT 370 (TCC), [2015] STC 99, [2014] BVC 534

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Revenue And Customs v British Film Institute [2014] UKUT 370 (TCC) (12 August 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

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/370.html