*Bookit Ltd v Revenue and Customs Commissioners

Value added tax – Exemptions. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) ruled on an appeal by Bookit Ltd against a decision of the Revenue and Customs Commissioners which had decided that the taxpayer's services consisting of credit and debit card handling fees charged by the taxpayer to customers making advance bookings for cinema tickets at Odeon cinemas, were not exempt within

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