Further Reference To CJEU On Card Handling Charges
The First Tier Tax Tribunal has referred certain questions regarding the liability for VAT of card handling charges to the Court of Justice of the European Union ("CJEU") in the case of Bookit Ltd v The Commissioners For Her Majesty's Revenue & Customs.
Bookit had previously litigated the VAT treatment of card handling charges in 2006. At that time, the Court of Appeal held that the card handling charges were exempt from VAT and fell within the exclusion for transactions concerning deposit...
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