Commentary

BB/21B/05 VAT—liability of credit and debit card handling services—High Court decision in the case of Bookit Ltd

Part V16 Forms and other HMRC material

BB/21B/05 VAT—liability of credit and debit card handling services—High Court decision in the case of Bookit Ltd

BB/21B/05 VAT—liability of credit and debit card handling services—High Court decision in the case of Bookit Ltd

Business Brief, Issue 21. 23 November 2005

his Business Brief announces HM Revenue and Customs' (HMRC) decision to appeal to the Court of Appeal following its High Court defeat in the case of Bookit [2005] EWHC 1689 (Ch) Part V10). It also provides interim guidance for those businesses affected by the High Court decision.

Background

The Bookit case concerned the supply of Odeon cinema tickets. A customer wishing to purchase a ticket to a see a film at an Odeon cinema is able to do so either—(a) in person from an Odeon cinema, paying only the price of the ticket; or (b) remotely, eg by phone or Internet paying an additional fee over-and-above the price of the ticket (if booking remotely, the customer

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