HMRC v Secret Hotels2 Limited [2014] UKSC 16

11th March 2014 by Professor David Grant

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This is a brief account of the decision in HMRC v Secret Hotels2 Ltd, a Supreme Court case on TOMS VAT and the law of agency

About the Author

David Grant is Professor Emeritus at Northumbria University and was Visiting Professor of Travel Law at Leeds Metropolitan University.

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