THE QUEEN on application of VACATION RENTALS (UK) (formerly known as HOSEASONS GROUP LTD) v The Commissioners for HM Revenue and Customs: [2018] UKUT 0383 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Fancourt and Judge Herrington on 22 November 2018.
Read the full decision in .
JUDICIAL REVIEW 바카라 사이트“ Claimant providing credit card handling services 바카라 사이트“ claimant followed HMRC바카라 사이트™s current published guidance and treated services as exempt from VAT 바카라 사이트“ HMRC issued assessments on the basis that services were taxable 바카라 사이트“ whether claimant had legitimate expectation that it would be taxed in accordance with the terms of the published guidance 바카라 사이트“ if so whether HMRC entitled to resile from the guidance.