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.
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.