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.

Please click here for the full decision.