UT (Tax & Chancery) UT/2023/000091 - [2025] UKUT 00014 (TCC)

UT (Tax & Chancery) Case Number: UT/2023/000091

Hearing venue: Rolls Building

Fetter Lane

London

EC4A 1NL

Judgment date: 14 January 2025

VAT – Tour Operators’ Margin Scheme – apartments leased to taxpayer and used to provide short term accommodation to travellers – whether supplies of a designated travel service – whether any requirement that the bought-in supply be used for the direct benefit of travellers

Before

MR JUSTICE TROWER

JUDGE JONATHAN CANNAN

Between

THE COMMISSIONERS FOR HIS MAJESTY’S

REVENUE AND CUSTOMS

Appellants

and

SONDER EUROPE LIMITED

Respondent

Representation:

For the Appellants: Andrew Macnab, Counsel instructed by the General Counsel and Solicitor for His Majesty’s Revenue and Customs

For the Respondent: Jonathan Bremner KC, Counsel instructed by KPMG LLP

DECISION