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.
Read the full decision in .
VAT – exemption for leasing or letting of immovable property – hotel sector exclusion – Article 135(1) and (2), Principal VAT Directive – VATA, Sch 9, Group 1, Item 1 and 1(d) and Note (9) – whether grants of fractional interests in a property were exempt or standard-rated supplies.
Published 12 February 2018