In Mr & Mrs Baldwin t/a Ventnor Towers Hotel v HMRC (TC03755 – 25 June 2014) the FTT dismissed the taxpayers’ appeal for the second time.
This decision replaces a decision issued in May (see ‘Cases’ Tax Journal 6 June 2014) which was set aside because it was made without taking account of a letter dated 6 May 2014 from Mr and Mrs Baldwin to the FTT.
Mr and Mrs Baldwin ran a hotel in the Isle of Wight. Until the autumn of 2011 Mr and Mrs Baldwin’s returns were prepared on the basis that all their supplies of accommodation – whether directly to individuals or to travel agents established in the UK as well as abroad – were liable to VAT. Following the receipt from HMRC of a request to complete an EC sales statement the Baldwins had then thought that no VAT...
