THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v SONDER EUROPE LIMITED [2025] UKUT 00014 (TCC)
Upper Tribunal Tax and Chancery decision of MR JUSTICE TROWER and JUDGE JONATHAN CANNAN on 14 January 2025
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VAT – Tour Operators’ Margin Scheme – apartments leased to taxpayer and used to provide short term accommodation to travellers – whether supplies of a designated travel service – whether any requirement that the bought-in supply be used for the direct benefit of travellers