Secret Hotels 2 Ltd (Formerly Med Hotels Ltd) v The Commissioners for HM Revenue and Customs: [2011] UKUT 308 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Morgan on 29 July 2011.

Read the full decision in Secret Hotels 2 Ltd (Formerly Med Hotels Ltd v The Commissioners for HM Revenue and Customs.

Value Added Tax - written agreements to provide hotel accommodation to holidaymakers – identity of supplier – was it hotel operator or company operating a bookings website – principles as to construction of written agreements – no difference because question arising in VAT context – appeal allowed.

Published 1 December 2016