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The taxpayer operated a website through which it marketed holiday accommodation in resorts throughout the Mediterranean and the Caribbean.
HMRC assessed the company to VAT which the department claimed was due under the tour operators margin scheme (TOMS).
Where a travel agent supplies accommodation services as an agent for a principal VAT is payable under TOMS in the member state in which the accommodation is situated; where the travel agent supplies accommodation services as principal the tax is payable in the member state in which it is located.
The taxpayer appealed to the First-tier Tribunal which found in favour of the Revenue.
The Upper Tribunal (Tax and Chancery Chamber) allowed the taxpayer's subsequent appeal. The taxman appealed.
The Court of Appeal said that it was necessary to look at the whole package provided by the taxpayer rather than concentrate on particular elements.
In this instance...
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