Blue Chip Hotels Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0204 TCC
Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Sinfield on 19 May 2017.
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VALUE ADDED TAX 鈥� whether separate supply by hotel of room for civil wedding ceremony exempt supply of land or standard rated supply of services 鈥� hotel actively exploiting room and adding significant value 鈥� not the leasing or letting of immovable property 鈥� Art 135(1)(l), Principal VAT Directive - appeal dismissed.
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Published 19 May 2017