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Documents Neutral citationHanded down
Commissioners for HMRC v Hotel La Tour Ltd
Court of Appeal (Civil Division)

Neutral Citation Number: [2024] EWCA Civ 564

HOTEL LA TOUR LTD

instructed by HMRC) for the

This is HMRC’s appeal against the decision... , which dismissed HMRC’s appeal against the decision...

Neutral citation [2024] EWCA Civ 564 Handed down 21 May 2024
Commissioners for His Majesty's Revenue and Customs v Hotel La Tour Ltd
United Kingdom Supreme Court

[2024] EWCA Civ 564

Hotel La Tour Ltd

(Instructed by HMRC Solicitors Office & Legal Services...

...all the share capital of Hotel La Tour Birmingham Ltd (“HLTB”). HLTB... ...the lessee of a luxury hotel which it operated in Birmingham... ...construct and develop a new hotel in Milton Keynes at a... ...it accounts to the respondent, HMRC, for the output tax... ...its taxable outputs from the hotel business.

Neutral citation [2025] UKSC 46 Handed down 17 Dec 2025

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