Vacation Rentals (UK), Regina (on Application of) v Revenue and Customs: UTTC 22 Nov 2018

JUDICIAL REVIEW – Claimant providing credit card handling services – claimant followed HMRC’s current published guidance and treated services as exempt from VAT – HMRC issued assessments on the basis that services were taxable – whether claimant had legitimate expectation that it would be taxed in accordance with the terms of the published guidance – if so whether HMRC entitled to resile from the guidance

[2018] UKUT 383 (TCC)
England and Wales


Updated: 19 November 2021; Ref: scu.632168