12 August 2014
UT Decision: HMRC v British Film Institute
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
David Milne QC & Zizhen Yang, instructed by Deloitte LLP, acted for the Respondents.
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