Secret Hotels 2 Ltd (Formerly Med Hotels Ltd) v 皇冠体育app Commissioners for HM Revenue and Customs: [2011] UKUT 308 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Morgan on 29 July 2011.
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Value Added Tax - written agreements to provide hotel accommodation to holidaymakers 鈥� identity of supplier 鈥� was it hotel operator or company operating a bookings website 鈥� principles as to construction of written agreements 鈥� no difference because question arising in VAT context 鈥� appeal allowed.
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Published 1 December 2016