THE QUEEN on application of VACATION RENTALS (UK) (formerly known as HOSEASONS GROUP LTD) v The Commissioners for HM Revenue and Customs: [2018] UKUT 0383 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Fancourt and Judge Herrington on 22 November 2018.
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JUDICIAL REVIEW 鈥� Claimant providing credit card handling services 鈥� claimant followed HMRC鈥檚 current published guidance and treated services as exempt from VAT 鈥� HMRC issued assessments on the basis that services were taxable 鈥� whether claimant had legitimate expectation that it would be taxed in accordance with the terms of the published guidance 鈥� if so whether HMRC entitled to resile from the guidance.
Updates to this page
Published 22 November 2018