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13 June 2017
Issue: 4603 / Categories: Tax cases

Blue Chip Hotels Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 19 May 2017

Separate supply of room for wedding ceremony

Blue Chip owned a hotel in Cornwall. It rented out the Tamarisk Room for civil marriage ceremonies and treated the income from the room hire as exempt from VAT as a land supply (VATA 1994 Sch 9 group 1). Other services linked to the wedding were provided in different rooms of the hotel. These were treated as standard-rated catering services.

The First-tier Tribunal decided the supply of the hire of the Tamarisk Room was a separate one for VAT purposes even when it was sold as a part of a wedding package. However it added that the Tamarisk Room was not an exempt supply of land and therefore was standard rated. The taxpayer appealed against this part of the decision.

The Upper Tribunal said that the customer did not have the right to exclude the public having access to the room...

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