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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
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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