THE QUEEN on application of VACATION RENTALS (UK) (formerly known as HOSEASONS GROUP LTD) v The Commissioners for HM Revenue and Customs: [2018] UKUT 0383 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Fancourt and Judge Herrington on 22 November 2018.
Read the full decision in .
JUDICIAL REVIEW – Claimant providing credit card handling services – claimant followed HMRC’s current published guidance and treated services as exempt from VAT – HMRC issued assessments on the basis that services were taxable – whether claimant had legitimate expectation that it would be taxed in accordance with the terms of the published guidance – if so whether HMRC entitled to resile from the guidance.