Value added tax – Exemptions. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) dismissed the appeal by the Revenue and Customs Commissioners (the Revenue) against a decision of the First-tier Tribunal (Tax Chamber)(the FTT) in which the FTT had allowed the taxpayer's appeal against the Revenue's refusal to repay VAT that the taxpayer had considered had been overpaid on booking fees it had charged to its customers. The tribunal decided that there had been no error of principle or perversity in the approach adopted by the FTT in respect of the supply issue and made a reference to the Court of Justice of the European Union for a preliminary ruling on the exemption issue.