Continuing our series of basic informative articles Martin Scammell of Eversheds LLP covers VAT and hotel and holiday accommodation an area that somehow is more complicated than it ought to be
The Directive in what is now Article 135(2)(a) requires Member States to tax:
'the provision of accommodation as defined in the laws of the Member States in the hotel sector or in sectors with a similar function including the provision of accommodation in holiday camps or on sites developed for use as camping sites'.
This article looks at how the UK has gone about 'defining' the scope of taxation. This is neither elegant nor straightforward.
The...
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Continuing our series of basic informative articles Martin Scammell of Eversheds LLP covers VAT and hotel and holiday accommodation an area that somehow is more complicated than it ought to be
The Directive in what is now Article 135(2)(a) requires Member States to tax:
'the provision of accommodation as defined in the laws of the Member States in the hotel sector or in sectors with a similar function including the provision of accommodation in holiday camps or on sites developed for use as camping sites'.
This article looks at how the UK has gone about 'defining' the scope of taxation. This is neither elegant nor straightforward.
The...
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:
