UTTC 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
[2018] UKUT 41 (TCC)
Bailii
England and Wales
VAT
Updated: 27 January 2022; Ref: scu.604787