Cases - Blendhome Ltd (t/a Stanhill Court Hotel)

Record details

Name
Blendhome Ltd (t/a Stanhill Court Hotel)
Date
[1999]
Citation
(16048)
Legislation
Keywords
Construction – VAT – Licence to occupy land
Summary

It was held that an exclusivity fee payable by wedding parties to secure exclusive use of the public rooms and grounds of a hotel was an enhancement of the supply of the wedding reception facilities and would follow the VAT liability of that principal supply. VAT was therefore due on the payment.