UKFTT 72 (TC)
Under European case law, all cultural services qualified for exemption from VAT under Directive 77/388 art.13(A)(1)(n) notwithstanding the reference in that provision to "certain" cultural services, which suggested some kind of qualification. Three domestic authorities reaching the opposite conclusion had been decided per incuriam. The exemption was sufficiently precise so as to have direct effect.
FTT (Tax) (Judge Peter Kempster, Lynneth Salisbury)