We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
CRYING OUT FOR CLARITY? MED HOTELS, AND THE LATEST ON AGENCY IN THE TRAVEL INDUSTRY.
- Authors
Mason, Stephen
- Abstract
The article discusses the British court case Secret Hotels2 Ltd. (formerly Med Hotels Ltd.) v Commissioners for Her Majesty's Revenue and Customs (HMRC), which deals with the Tour Operators Margin Scheme (TOMS) value-added tax (VAT). It states that the hotel was sued by HMRC due to unpaid VAT under the TOMS as it operated as a principal in selling accommodation online as it is owned by lastminute.com. It notes that Court of Appeals ruled in favor of HMRC.
- Subjects
SECRET Hotels2 Ltd.; GREAT Britain. HM Revenue &; Customs; VALUE-added tax; HOTEL occupancy taxes; TRAVEL agents; ELECTRONIC commerce
- Publication
Travel Law Quarterly, 2013, Vol 5, Issue 1, p7
- ISSN
1759-8982
- Publication type
Article