Judgment Call: 11 March 2013
VAT British Film Institute v Revenue and Customs Commissioners. [2013] UKFTT 72 (TC). Judge Peter Kempster; Lynneth Salisbury. 5 December 2012 Under European case law, all cultural services qualified for exemption from VAT under Directive 77/388 art.13(A)(1)(n) notwithstanding the reference in that provision to “certain” cultural services, which suggested some kind of qualification. Three domestic […]