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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Blue Chip Hotels Ltd v Revenue and Customs (VALUE ADDED TAX) [2017] UKUT 204 (TCC) (19 May 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/204.html
Cite as: [2017] UKUT 204 (TCC)
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Blue Chip Hotels Limited v Revenue and Customs (VALUE ) [2017] UKUT 204 (TCC) (19 May 2017)
VALUE ADDED TAX -“ whether separate supply by hotel of room for civil wedding ceremony exempt supply of land or standard rated supply of services -“ hotel actively exploiting room and adding significant value -“ not the leasing or letting of immovable property -“ Art 135(1)(l), Principal VAT Directive - appeal dismissed.
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