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.

Read the full decision in Blue Chip Hotels Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0204 TCC .

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.

Published 19 May 2017