Bookit revisited: VAT on card handling fees

Eight years after the Court of Appeal’s decision in Bookit Ltd [2006] EWCA Civ 550 (‘Bookit CA’) and over a decade since the issue was originally raised by HMRC the First-tier Tribunal (FTT) has been asked to reconsider the VAT treatment of Bookit’s card handling fees (Bookit v HMRC [2014] UKFTT 856). This case is the third in a line of recent FTT decisions on card handling fees following taxpayer successes in the cases of Way Ahead Group [2014] UKFTT 178 (TC) and National Exhibition Centre [2013] UKFTT 289 (TC) (NEC).

Bookit a member of the Odeon group of companies provides ticket...