FTTTx VAT – property used for weddings – overnight accommodation not provided – assessment of the evidence – Secret Hotels 2 considered – contract between the parties not contained in a single document – terms of the contract – whether single supply – whether exempt supply – whether customer had right to occupy as owner – whether a relatively passive activity – held, single standard rated supply of services.
[2014] UKFTT 1083 (TC)
Bailii
England and Wales
VAT
Updated: 24 December 2021; Ref: scu.540320