Customs and Excise Commissioners v Madgett and Another T/A Howden Court Hotel: QBD 15 Jan 1996

A hotel’s offering of a coach trip to collect guests may make them travel agents for VAT purposes. The case was referred on to the ECJ.

Citations:

Ind Summary 15-Jan-1996

Jurisdiction:

England and Wales

Citing:

Reffered to – Commissioners of Customs and Excise v Madgett and Baldwin (trading as Howden Court Hotel) ECJ 22-Oct-1998
The court considered the criteria for determining whether the provision to guests by a hotelier of travel services (and in particular transport to and from the hotel and excursions) constituted supply which was ancillary to the supply of . .

Cited by:

Reference from – Commissioners of Customs and Excise v Madgett and Baldwin (trading as Howden Court Hotel) ECJ 22-Oct-1998
The court considered the criteria for determining whether the provision to guests by a hotelier of travel services (and in particular transport to and from the hotel and excursions) constituted supply which was ancillary to the supply of . .
Lists of cited by and citing cases may be incomplete.

VAT, European

Updated: 10 May 2022; Ref: scu.79733