A travel company has won a ‘landmark’ Supreme Court appeal against HMRC and is now in line for a £7.1m VAT refund.
The decision in HMRC V Secret Hotels2  UKSC 16 ends a seven-year case over whether Secret Hotels2 (formerly Med Hotels) was acting as a principal or an agent in supplying accommodation to travelers.
The court ruled that Secret Hotels2, part of Lastminute.com, wasn't liable for a £7.1m VAT bill it would have had to pay had it been found to be a principal, as it was not itself supplying accommodation to travelers.
In a first tier tribunal in 2010, HMRC argued that...
About Rachael Power
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