United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Secrets Hotels2 Ltd v HMRC [2011] UKUT 308 (TCC) (29 July 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/308.html
Cite as: [2011] STI 2496, [2011] STC 1750, [2011] BVC 1700, [2011] UKUT 308 (TCC)

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Secrets Hotels2 Ltd v HMRC [2011] UKUT 308 (TCC) (29 July 2011)

"Value Added Tax - written agreements to provide hotel accommodation to holidaymakers – identity of supplier – was it hotel operator or company operating a bookings website – principles as to construction of written agreements – no difference because question arising in VAT context – appeal allowed"

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