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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
12 February 2018
Category:
Tax
Release date:
12 February 2018

Read the full decision in The Commissioners for HM Revenue and Customs v Fortyseven Park Street Ltd: [2018] UKUT 0041 (TCC).

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.

Updates to this page

Published 12 February 2018