Gideon Sanitt (Macfarlanes) examines the Upper Tribunal decision that clarified some of the limits on HMRC’s ability to stand aside from its guidance.
‘A quotation is a handy thing to have about saving one the trouble of thinking for oneself always a laborious business.’ (A.A. Milne)
In R (on application of Vacation Rentals (UK) (formerly known as Hoseasons Group Ltd)) v HMRC [2018] UKUT 383 (TCC) the Upper Tribunal held that HMRC was required to treat the card processing activities of Vacation Rentals as exempt from VAT in accordance with HMRC’s Business Brief 18/06.
HMRC’s guidance serves an important role in applying statute in the real world and expanding upon occasionally terse tax rules. In Vacation Rentals the Upper Tribunal clarified some of the limits on HMRC’s ability to stand aside from its guidance. In particular it looked at an important question: where is...
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Gideon Sanitt (Macfarlanes) examines the Upper Tribunal decision that clarified some of the limits on HMRC’s ability to stand aside from its guidance.
‘A quotation is a handy thing to have about saving one the trouble of thinking for oneself always a laborious business.’ (A.A. Milne)
In R (on application of Vacation Rentals (UK) (formerly known as Hoseasons Group Ltd)) v HMRC [2018] UKUT 383 (TCC) the Upper Tribunal held that HMRC was required to treat the card processing activities of Vacation Rentals as exempt from VAT in accordance with HMRC’s Business Brief 18/06.
HMRC’s guidance serves an important role in applying statute in the real world and expanding upon occasionally terse tax rules. In Vacation Rentals the Upper Tribunal clarified some of the limits on HMRC’s ability to stand aside from its guidance. In particular it looked at an important question: where is...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
