The Commissioners for HM Revenue and Customs v National Exhibition Centre Limited: [2016] UKUT 0333 (TCC) [2016] UKUT 0333 (TCC)

UPPER TRIBUNAL
TAX AND CHANCERY CHAMBER
[2016] UKUT 0333 (TCC)Case No UT/2013/0021
Between
The Commissioners for HM Revenue and CustomsAppellantNational Exhibition Centre LimitedRespondent
Before
MR JUSTICE ROTHJUDGE ROGER BERNER In chambers By consent IT IS ORDERED that 1. The Appellants’ Appeal of theDate 13 July 2016Category: Tax
[1]The Appellants’ Appeal of the decision of the First-tier Tribunal dated 21 May 2013 (ref [2013] UKFTT 289 (TC)) IS ALLOWED on the basis that the Respondent’s supplies which are the subject of the appeal were not within the VAT exemption in Article 13B(d)(3) of the Council Directive 77/388/EC but were instead liable to VAT at the standard rate.[2]Each party shall bear their own costs of and incidental to the Appeal and reference to the Court of Justice of the European Community. MR JUSTICE ROTH UPPER TRIBUNAL JUDGE ROGER BERNER RELEASE DATE: 13 July 2016 © CROWN COPYRIGHT 2016