Case name: BLS1 Limited v Isle of Man Treasury (Customs and Excise Division) TC/2020/00424 and TC/2020/02977 (2023)
Judgment: Kevin Hall, VAT Partner at Wright Hassall was instructed by BLS1 Ltd in the above VAT matter and the Isle of Man VAT and Duties Tribunal released its judgment on 13 February 2023. The Manx Tribunal judgment is available here.
In subsequent judgments: The BLS1 judgment has been cited in Realreed Ltd [2023] UKFTT 1042 (TC). The UK First-tier Tribunal’s judgment is available here: Realreed Ltd v Revenue & Customs (VAT - supplies of serviced apartments - whether excluded from the exemption) [2023] UKFTT 1042 (TC) (15 December 2023) (bailii.org)
Status of Appeal: The IOM Tribunal judgment has been appealed by BLS1 to The High Court of Justice of the Isle of Man (Staff of Government Division) at the time of writing (12 January 2024).
References: BLS1, property, sleeping accommodation, land, exemption, hotel, inn, boarding house or similar establishment, Item 1(d), reduced value rule in respect of occupation in excess of 28 days, Schedule 6 VAT Act 1994, Schedule 9 VAT Act 1994, construction of legislation, mixed supplies, ancillary attendant additional services
