Cases - Macdonald Resorts Ltd v The Commissioners for HMRC

Record details

Name

Macdonald Resorts Ltd v The Commissioners for HMRC

Date

[2009]

Keywords

Construction – VAT – Leasing or letting of immovable property

Summary

The company operated a points system in relation to giving customers future rights to use holiday accommodation. The tax authorities and the tax tribunal saw these as taxable on the basis that the payments were too remote from the provision of accommodation to be regarded as ‘leasing or letting’. The ECJ held there was only a supply when the points were redeemed when the accommodation was actually occupied. This was a supply of ‘leasing or letting’ of immovable property.