- Hotelbeds UK Limited supplies hotel rooms to tour operators and faced issues obtaining VAT invoices from hotels.
- Payments were made via virtual credit cards, complicating the process of obtaining VAT invoices.
- Hotelbeds sought to use HMRC’s discretion to accept alternative evidence for input tax recovery.
- HMRC initially accepted two claims but later rejected others, citing a failure to obtain invoices.
- The High Court ruled in favor of Hotelbeds, emphasizing the importance of tax neutrality and the absence of fraud.
Source: taxscape.deloitte.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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