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.