VDT VAT – TOMS – tour operator – whether supplies of hotel and other holiday accommodation in France made by appellant under its booking conditions made as agent for accommodation suppliers or within ambit of TOMS as made to and then re-supplied by appellant as agent for undisclosed principal or as principal – held supplies made as agent for undisclosed principal or as principal – appeal dismissed
VAT – TOMS – if supplies made by Appellant as agent for hotel / accommodation providers are contracts with those suppliers of such accommodation consistent with agency status – in each case held that contracts not so consistent – appeal dismissed.
Citations:
[2006] UKVAT V19649
Links:
Jurisdiction:
England and Wales
Citing:
Cited – Cottage Holiday Associates Ltd v Customs and Excise Commissioners 1983
The taxpayer had been assessed to VAT on the supply of time share holiday cottages. The supply was of an eighty year lease to each tenant with the right to occupy for one week in each of the eighty years. The taxpayer argued that the supply . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 02 September 2022; Ref: scu.243276
