The Commissioners for HM Revenue and Customs v Fortyseven Park Street Ltd: [2018] UKUT 0041 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Poole on 12 February 2018.
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VAT 鈥� exemption for leasing or letting of immovable property 鈥� hotel sector exclusion 鈥� Article 135(1) and (2), Principal VAT Directive 鈥� VATA, Sch 9, Group 1, Item 1 and 1(d) and Note (9) 鈥� whether grants of fractional interests in a property were exempt or standard-rated supplies.
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Published 12 February 2018