The issue before the Committee concerned the appropriate rate of Hotel and Restaurant Tax (‘HRT’) applicable to taxable receipts in respect of supplies made by each of the fifteen or sixteen respondents, in connection with its hotel and/or restaurant business.
Lord Neuberger, Lord Wilson, Lord Carnwath, Lord Toulson, Sir Paul Girvan
[2013] UKPC 24
Bailii
England and Wales
Updated: 07 August 2021; Ref: scu.514150