TP Madgett (TP) & RM Baldwin (t/a Howden Court Hotel) v C & E Commissioners

CJEC Cases C-308/96 & C-94/97, [1998] STC 1189

TP Madgett & RM Baldwin operated a hotel. The hotel offered packages that included picking up and returning guests before and after their hotel stay. The hotel also offered day trips. It was held that these supplies were within TOMS as they were providing more than incidental or occasional transport services.