Supreme Court decision in Hotel La Tour Ltd

26 January 2026 / Ciaran McGee

Issue: 5018 / Categories: Comment & Analysis , CJEU , Hotel La Tour Ltd (TC8335) , vat group , VAT recovery , VAT

Scrooged

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

26 January 2026 / Ciaran McGee

Scrooged

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

Issue:

5018

Categories: Comment & Analysis [1] , CJEU [2] , Hotel La Tour Ltd (TC8335) [3] , vat group [4] , VAT recovery [5] , VAT [6]

SourceURL:

Links:

Input VAT recovery and fund-raising: where do we stand after Hotel La Tour Ltd?

Court of Appeal’s decision in Hotel La Tour Ltd

Professional fees are not deductible

READERS' FORUM premium icon

TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
Download the exclusive Xero
free report here.

New queries

Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS

CASES

Error message