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Judgments and decisions from 2001 onwards

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  • The Commissioners for HMRC v Hotel La Tour Ltd Upper Tribunal (Tax and Chancery Chamber) [2023] UKUT 178 (TCC) Matching text sample:

    HOTEL LA TOUR LTD

    ...”) allowing the appeal of Hotel La Tour Ltd (“HLT”) against... ...of shares in its subsidiary, Hotel La Tour Birmingham Limited (“HLTB”)...

    ...the building of a new hotel in Milton Keynes. HLT...

    ...owned and operated a luxury hotel in Birmingham. HLT provided... ...the general manager of the hotel.

  • Commissioners for HMRC v Hotel La Tour Ltd Court of Appeal (Civil Division) [2024] EWCA Civ 564 Matching text sample:

    HOTEL LA TOUR LTD

    The issue is whether Hotel La Tour Ltd (“HLT”),... ...the representative company of the Hotel La Tour Group which carries on the... taxable business of providing hotel accommodation, can deduct input... ...shares in its managed subsidiary Hotel La Tour Birmingham Ltd (“HLTB”)...

    ...owned and operated a luxury hotel in Birmingham. HLT provided... ...of key personnel for the hotel business.

    ...decided to develop a new hotel in Milton Keynes (the...

  • Ince Gordon Dadds LLP v The Commissioners for HMRC First-tier Tribunal (Tax Chamber) [2023] UKFTT 44 (TC) Matching text sample:

    ...des Comptes publics et de la Réforme de

    Hotel La Tour Ltd v the Commissioners for...

    Hotel La Tour Ltd

    ...owned and operated a luxury hotel in Birmingham under the name... "Hotel La Tour". HLT provided HLTB with... ...the general manager of the hotel.

  • Federation of Tour Operators & Ors, R (on the application of) v HM Revenue & Customs & Ors High Court (Administrative Court) [2007] EWHC 2062 (Admin) Matching text sample:

    (1) FEDERATION OF TOUR OPERATORS

    ...weeks later. Unlike airlines, tour operators, who sell package... ...already booked their holidays. The tour operators immediately brought this to...

    ...the Claimants, the Federation of Tour Operators (“the FTO”)... ...that represents the major UK tour operators, and two representative tour operators, contend that the...

    ...has been purchased by a tour operator as part of a... ...of the aircraft and the tour operator will normally provide for... ...be passed on to the tour operator. Similarly, in the... ...charter flight arranged by a tour operator, the charter contract... will normally require the tour operator to bear the cost... ...of the passengers. If the tour operator is itself the flight...

  • Stott v Thomas Cook Tour Operators Limited United Kingdom Supreme Court [2014] UKSC 15 Matching text sample:

    Thomas Cook Tour Operators Limited

    ...serious failure by an air tour operator to see that proper...

    Thomas Cook Tour Operators Ltd is a well... known tour operator which provides overseas package...

    ...an air carrier or a tour operator to contravene an obligation...

  • Hotel Cipriani SRL & Ors v Cipriani (Grosvenor Street) Ltd & Ors High Court (Chancery Division) [2008] EWHC 3032 (Ch) Matching text sample:

    (1) HOTEL CIPRIANI SRL

    (3) ISLAND HOTEL (MADEIRA) LIMITED

    ...”) owns and operates the Hotel Cipriani in Venice. The... ...owns and operates the Ristorante Hotel Cipriani at the Lapa Palace... Hotel in Lisbon. The Third... ...at the Reid’s Palace Hotel in Madeira. All three...

    ...to this dispute, consumers of hotel and restaurant services in the...

  • Sheikh Tahnoon Bin Saeed Bin Shakhboot Al Nehayan v Kent High Court (Commercial Court) [2018] EWHC 333 (Comm) Matching text sample:

    ...meeting at the Grande Bretagne Hotel

    ...Mr Kent set up a hotel business in Greece with the...

    ...called Aquis Société Anonyme of Hotel, Tourism and Technology (“... ...was already running an online hotel booking service for travel agents... and tour operators called YouTravel and came... ...combining this business with a hotel chain. He planned to...

    ...of tourism and the luxury hotel market.

  • Customs & Excise v First Choice Holidays Plc Court of Appeal (Civil Division) [2004] EWCA Civ 1044 Matching text sample:

    ...scheme operates in favour of tour operators whereby VAT is charged...

    ...UK would think of as tour operators – is dealt with...

    ...and 7 of the VAT (Tour Operators) Order 1987 and...

    ...of goods or services by tour operators…

  • HM Revenue & Customs v Zurich Insurance Company Court of Appeal (Civil Division) [2007] EWCA Civ 218 Matching text sample:

    ...“He [sc. Advocate-General La Pergola] was therefore regarding...

    ...the services provided by a tour operator, including those supplied... ...from the place where the tour operator has established his business...

    ...have been provided by a tour operator from a fixed establishment...

    Marleasing SA v La Comercial Internacional de

  • Berezovsky v Abramovich (Rev 1) High Court (Commercial Court) [2012] EWHC 2463 (Comm) Matching text sample:

    ...a meeting at the Dorchester Hotel in London on 13 March... 2000, (“the Dorchester Hotel meeting”) attended by all...

    ...and Abramovich at the Dorchester Hotel meeting that, in line...

    During the Dorchester Hotel meeting, Mr. Patarkatsishvili agreed...

    ...agreement made at the Dorchester Hotel meeting (or elsewhere) that... ...been agreed at the Dorchester Hotel meeting between Mr. Berezovsky,...