- Cited — The Commissioners for HMRC v Gray & Farrar International LLP 2023-02-13
“…at characterisation is vitiated by any relevant facts before going on to classify them: see Secret Hotels2 Ltd (formerly Med Hotels Ltd) v HMRC [2014] UKSC 16, [2014] STC 937. At paragraph 29 Lord Neuberger (with whom the other members of the court agreed) quoted the CJEU in HMRC v Newey (Case C-653/11) [2013] STC 2432, as to the im…”
- Cited — Mainpay Limited v The Commissioners for His Majesty’s Revenue and Customs 2022-12-09
“…he basis of the conventional approach set out, for example, in Secret Hotels2 Ltd (formerly Med Hotels Ltd) v Revenue and Customs Commissioners [2014] UKSC 16, [2014] STC 937 (see Lord Neuberger at [31]-[32] and Airtours Holidays Transport Ltd v Revenue and Customs Commissioners [2016] UKSC 21, [2016] STC 1509, Beheersmaatschappij V…”
- Cited — British Airways Plc v Prosser 2019-04-02
“…ant. That can be seen from the decision of the Supreme Court in Secret Hotels Ltd (formerly Med Hotels Ltd) v Revenue and Customs Commissioners [2014] UKSC 26, [2014] STC 937. The case concerned article 306(1) of the Principal VAT Directive, which provides:…”
- Cited — Uber B.V. ("UBV") & Ors v Aslam & Ors 2018-12-19
“…h the driver does not necessarily mean that they are. That appears from Secret Hotels2 Ltd v Her Majesty’s Commissioners of Revenue and Customs [2014] UKSC 16, [2014] STC 937, which I discuss below: see paras. 152-4.…”
- Cited — Adecco UK Ltd & Ors v The Commissioners for HMRC 2018-07-30
“…In Secret Hotels2 Ltd v Revenue and Customs Commissioners [2014] UKSC 16, [2014] STC 937, Lord Neuberger said:…”
- Cited — The Commissioners for HMRC v Newey (t/a Ocean Finance) 2018-04-17
“…cluding one case which I have not yet mentioned, namely the decision of the Supreme Court in Secret Hotels2 v Revenue and Customs Commissioners [2014] UKSC 16, [2014] STC 937. The reason why I have not mentioned it is that, although it contains helpful and authoritative guidance on the characterisation of supplies, there was no issu…”
- Cited — Easynet Global Services Ltd, Re 2018-01-18
“…aw to take part in a cross-border merger involving the Dutch company. As Lord Neuberger of Abbotsbury PSC observed in Secret Hotels2 Ltd v HMRC [2014] UKSC 16; [2014] STC 937at [57], “… EU law, like English law, treats parties as free to arrange or structure their relationship so as to maximise its commercial attraction, including t…”