Upper Tribunal roundly rejects HMRC’s unlawful treatment of Tourist Boards

25 Jun 2014 | by Frank Mitchell

In a decision released today, the Upper Tribunal has held that HMRC’s approach to the taxation of bodies established by statute for the purposes of promoting tourism is incorrect.

Click here for a full analysis of the case South African Tourist Board case note.

Click here for a link to the Upper Tribunal’s decision in the South African Tourist Board judgment.

Melanie Hall QC and Frank Mitchell acted for The South African Tourist Board

The comments made in this case note are wholly personal and do not reflect the views of any other
members of Monckton Chambers, its tenants or clients.