Nicholas Gardner and James Seddon (Ashurst) examine the CJEU decisions in NEC and Bookit, what they mean for VAT on card handling fees and the wider implications of these rulings.
Ten years after the Court of Appeal ruled in Bookit Ltd [2006] EWCA Civ 550 that supplies of card handling services were VAT exempt the CJEU has overruled the decision in the cases of Bookit Ltd (Case C-607/14) and National Exhibition Centre Ltd (Case C-130/15) (reported in Tax Journal 3 June 2016). The facts of the cases are straightforward and have been discussed in previous Tax Journal articles. Bookit and NEC (the ‘service providers’) act as agents for Odeon Cinemas and promoters of events at the National Exhibition Centre respectively (the ‘traders’) in relation to the sale of tickets for cinema screenings and other performances or events. They also charge the purchasers of tickets...
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Nicholas Gardner and James Seddon (Ashurst) examine the CJEU decisions in NEC and Bookit, what they mean for VAT on card handling fees and the wider implications of these rulings.
Ten years after the Court of Appeal ruled in Bookit Ltd [2006] EWCA Civ 550 that supplies of card handling services were VAT exempt the CJEU has overruled the decision in the cases of Bookit Ltd (Case C-607/14) and National Exhibition Centre Ltd (Case C-130/15) (reported in Tax Journal 3 June 2016). The facts of the cases are straightforward and have been discussed in previous Tax Journal articles. Bookit and NEC (the ‘service providers’) act as agents for Odeon Cinemas and promoters of events at the National Exhibition Centre respectively (the ‘traders’) in relation to the sale of tickets for cinema screenings and other performances or events. They also charge the purchasers of tickets...
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