Now eight years since HMRC first rejected Hotel La Tour’s claim for input VAT and after numerous visits to tax tribunals up to the Court of Appeal, HMRC has walked away from the Supreme Court with a win.

The appeal at the Supreme Court centred on whether the appellant, Hotel La Tour Ltd (HLT) could recover the VAT on professional fees it incurred to assist with the sale of shares in its managed subsidiary, Hotel La Tour Birmingham Ltd (HTLB).