Travel law Quarterly

Welcome to the Travel Law Quarterly

Journal of the Leisure Industries Section of the International Bar Association.

The Travel Law Quarterly (TLQ) is published four times a year in March, June, September and December. It is aimed at a diverse readership: travel industry professionals, travel lawyers, regulators, academics and students of travel law – both in the UK and abroad. It covers all aspects of travel law: travel agency, tour operations, cruise law, air law, timeshare, hotel law as well as the regulation and licensing of the travel industry. Read more about us.

September 2010

Journal number: [2010] TLQ Issue 3

Principal or Agent. VAT or No VAT. Implications of Med Hotels Ltd v HMRC