VAT – let of hotel accommodation by undisclosed agent – deemed supply by and to agent under s47(3) VATA – whether deemed supply to agent necessarily has same VAT status as deemed supply by agent – no – whether Item 1(d) of Group 1 to Schedule 9 VATA only exempts supplies to physical user of accommodation – no – appeal allowed in principle
[2012] UKFTT 586 (TC), [2012] STI 2938, [2013] SFTD 44
Bailii
England and Wales
VAT
Updated: 17 January 2022; Ref: scu.466178