The Supreme Court’s rejection of HMRC’s arguments for determining whether Secret Hotels2 Ltd was an intermediary or whether the company was ‘acting in its own name’, may now make it easier for some businesses to adopt an agency business model, writes Damon Wright
Simon Moulden, partner, Obsidian Law, writes, the Secret Hotels2 case reveals the importance of agency and intermediaries
Linda Adelson answers a query on VAT implications of letting to a serviced accommodation provider.
Julie Park considers the CJEU decision on the VAT treatment of tour operators’ wholesale supplies