When is a hotel not a hotel? When the Treasury says a company owes VAT for it.
Customs and Excise has been refused permission to appeal against a June court judgement to the Privy Council.
A company called BLS1 which owns a luxury building in Camden won a court case saying it was a hotel and not residential accommodation - and so paid less tax on it.
And in a new judgement, Judge of Appeal Cross and Acting Deemster Sinfield said there's no point of law which needs clarifying and so the Treasury can't take the case to a higher court.
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