Commissioners for HM Revenue and Customs v Hotel La Tour Ltd

Core Citations

CONSIDERS

• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-43
• Value Added Tax Act 1983 - Articles : S-29

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• Value Added Tax (Treatment of Transactions) Order 1992
• Value Added Tax Act 1994

REFERS TO

• Commissioners of Customs and Excise v Thorn Materials Supply Ltd and Another
• Intelligent Managed Services Ltd v Revenue and Customs Commissioners
• Associated Newspapers Ltd v Revenue and Customs Commissioners

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• Revenue and Customs Commissioners v Frank A Smart & Son Ltd
• Hotel La Tour Ltd
• Revenue and Customs Commissioners v Northumbria Healthcare NHS Foundation Trust
• Fowler v Revenue and Customs Commissioners
• Royal Opera House Covent Garden Foundation v Revenue and Customs Commissioners
• Altrad Services Ltd (Formerly Cape Industrial Services Ltd) v The Commissioners for HM Revenue and Customs
• Braceurself Ltd v NHS England
• R & C Commissioners v Hotel La Tour Ltd
• TLLC Ltd

REPORTED OPINION OF in

• [2024] BVC 15

This document cites

• Associated Newspapers Ltd v Revenue and Customs Commissioners
• Commissioners of Customs and Excise v Thorn Materials Supply Ltd and Another
• Intelligent Managed Services Ltd v Revenue and Customs Commissioners
• TLLC Ltd
• Value Added Tax Act 1994



See all quotations

• Value Added Tax Act 1983
• Value Added Tax (Treatment of Transactions) Order 1992
• Civil Procedure Rules 1998
• Revenue and Customs Commissioners v Frank A Smart & Son Ltd
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