hotel la tour ltd

Opulence in the heart of Milton Keynes

Welcome to Hotel La Tour, a multimillion-pound development combining sophisticated facilities with timeless elegance – creating a welcoming environment for guests to stay, dine, work and play. Hotel La Tour emphasises exceptional hospitality at every level.

Our meticulous attention to detail and customer service sets us apart from the competition – our guests return again and again, assured of quality in the food and drink we serve, the business environment we provide and the high standard of our guest accommodation.

Hotel La Tour – the first choice for corporate and personal hospitality in Milton Keynes.

Enjoy a lavish stay in one of Hotel La Tour’s stylish, modern guest bedrooms at the heart of Milton Keynes.

Fourteen Sky Bar and Restaurant located on the top floor is set to be Milton Keynes newest hot spot. Boasting unparalleled views over Buckinghamshire, the finest mouth-watering cuisine, a plentiful selection of premium spirits, cocktails & more.

Mix business with pleasure by choosing one of our ten state-of-the-art conference rooms complete with private outdoor terrace and communal lounge.

Celebrate in style with Hotel La Tour – our dedicated events floor with sun-soaked outdoor terrace is the perfect, exclusive use space to bring loved ones together for any occasion. Browse our celebration packages here .

More La Tour

Whatever experience you’re looking for, treat yourself and your guests to Hotel La Tour’s stylish and unique surroundings.

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Hotel La Tour Limited

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• Company No. 06279463

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Hotel granted the luxury of VAT recovery on a sale of shares to raise funds

11 january 2022.

Businesses involved in mergers and acquisitions are accustomed to jumping through the necessary hoops to confirm that they are entitled to recover VAT on the costs of acquiring a new subsidiary. However, a recent tribunal appeal has looked at a corporate finance transaction from the seller’s point of view, considering whether a holding company was eligible to reclaim VAT incurred in the course of selling the shares of a subsidiary company to a new owner. 

The Hotel La Tour case

Hotel La Tour Ltd is the holding company of a corporate group that operates a chain of luxury hotels, each of which was owned and run by a subsidiary company. In 2015, Hotel La Tour decided to build a new hotel in Milton Keynes, with the project to be financed by selling its existing hotel in Birmingham. The shares in the subsidiary that owned that hotel were eventually sold to an unrelated buyer in 2017.

A dispute arose with HMRC over Hotel La Tour’s entitlement to recover VAT of £76,000 that it had incurred on various professional services related to the sale of those shares, including the fees of its marketing agent, solicitor and tax advisers. HMRC disallowed VAT recovery on the basis that the professional services were used to make a supply of shares, on which VAT is not deductible because it is a VAT exempt supply. Hotel la Tour appealed, arguing that the fees were in fact the costs of raising funds to create the new hotel, which would be a taxable business for VAT purposes.

The First-tier Tax Tribunal has now found in favour of Hotel La Tour, deciding that the VAT was recoverable because there was a direct and immediate link between the costs incurred and its taxable business of building, developing and the eventual management of the new hotel in Milton Keynes. That link was not broken by the exempt share sale – for the professional fees to be attributable to the sale of the shares, the tribunal ruled that there must be a ‘cost component’ of the price of the shares. However, according to the tribunal, that was not the case here, because the shares were sold at their open market value, which was not influenced by how much Hotel La Tour had spent on the professional costs of the deal. Instead, the objective purpose of incurring the cost of the services was to raise funds to pay for the development of the Milton Keynes hotel.

What does this mean for other businesses?

The impact of this decision is not restricted to the hotel sector and could potentially allow any business to recover VAT on the costs of selling a subsidiary to raise funds to pursue another business activity that is taxable for VAT purposes. However, HMRC is very unlikely to accept the tribunal’s findings and may decide to appeal to the Upper Tribunal. The outcome was based on some new and relatively untested European case law that emerged just before the UK left the EU, so this issue may lead to a long and complex litigation before the position is firmly settled.

For now, businesses which did not claim VAT on the cost of a sale of shares in similar circumstances over the last four years should study the Hotel La Tour decision, look out for news of a further appeal and consider whether they should submit a protective claim to HMRC.

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Hotel La Tour Milton Keynes is a stylish and contemporary hotel located in the heart of Milton Keynes. The hotel offers 261 luxurious rooms, each elegantly designed with modern amenities and comfortable furnishings to ensure a relaxing stay. Hotel La Tour ‘s prime location makes it an ideal base for both business and leisure travellers, with easy access to major attractions and transport links.

For those looking to stay active during their stay, the hotel offers a fully equipped gym with WaterRower and NOHrD equipment. The hotel’s versatile meeting and event spaces can accommodate up to 250 guests, making it an ideal venue for corporate events, weddings, and other special occasions.

Everyone can indulge in a variety of delicious food and drink selections at Fourteen.

Fourteen is Milton Keynes’ top place to eat, drink, and savour life’s finer things, and also offers private dining.

Overall, Hotel La Tour Milton Keynes provides a perfect blend of luxury, comfort, and convenience, ensuring a memorable stay for all guests.

BUSINESS INFORMATION

ADDRESS 400 Marlborough Gate, Milton Keynes, MK9 3FP

WHAT3WORDS ///dreaming.decorate.gloom

TELEPHONE 01908 732400

EMAIL [email protected]

WEBSITE www.hotel-latour.co.uk

FOOD HYGIENE RATING

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• Tax and Chancery tribunal decisions

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v HOTEL LA TOUR LTD [2023] UKUT 00178 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Zacaroli and Judge Guy Brannan on 24 July 2023

Read full decision in Hotel La Tour Final decision (002)

VAT – sale of shares – proceeds of sale used to fund taxable activities – input tax incurred on sale of shares – whether a direct and immediate link to the taxable activities – yes – appeal dismissed

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Dalata Hotel Group plc

Ie00bjmzdw83, hotels, motels & cruise lines.

• Dalata Hotel Group plc acquired Hotel La Tour Limited from Hotel La Tour Ltd for £31 million.

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Apelsin Hotel

Noginskoye Shosse 36B, 144008 Elektrostal', Russia – Good location - show map

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Apelsin Hotel Reserve now

Located next to Noginskoye Highway in Electrostal, Apelsin Hotel offers comfortable rooms with free Wi-Fi. Free parking is available. The elegant rooms are air conditioned and feature a flat-screen satellite TV and fridge. The private bathrooms come with a shower, hairdryer and free toiletries. Hotel Apelsin has a café serving Russian cuisine. The 24-hour front desk offers ironing service. Mashinostroitel Train Station is a 10-minute drive away. Domodedovo Airport is 88 km away.

Couples particularly like the location — they rated it 8.0 for a two-person trip.

Distance in property description is calculated using © OpenStreetMap

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Free parking available at the hotel

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• Upper floors accessible by elevator

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See availability house rules.

Until 12:00

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Children 16 years and above will be charged as adults at this property.

To see correct prices and occupancy information, please add the number of children in your group and their ages to your search.

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Prices for cots and extra beds are not included in the total price, and will have to be paid for separately during your stay.

The number of extra beds and cots allowed is dependent on the option you choose. Please check your selected option for more information.

All cots and extra beds are subject to availability.

No age restriction

There is no age requirement for check-in

Free! Pets are allowed. No extra charges.

Accepted payment methods

Cash Apelsin Hotel accepts these cards and reserves the right to temporarily hold an amount prior to arrival.

Billing/invoices

Official invoices (for tax/billing purposes) are available at this property for business travellers.

FAQs about Apelsin Hotel

How far is apelsin hotel from the centre of elektrostal'.

Apelsin Hotel is 1.1 miles from the centre of Elektrostal'. All distances are measured in straight lines. Actual travel distances may vary.

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Check-in at Apelsin Hotel is from 14:00, and check-out is until 12:00.

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• Twin/Double

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The prices at Apelsin Hotel may vary depending on your stay (e.g. dates you select, hotel's policy etc.). See the prices by entering your dates.

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HOTEL LA TOUR (MILTON KEYNES) LTD

Company number 10646290

• Company Overview for HOTEL LA TOUR (MILTON KEYNES) LTD (10646290)
• Filing history for HOTEL LA TOUR (MILTON KEYNES) LTD (10646290)
• People for HOTEL LA TOUR (MILTON KEYNES) LTD (10646290)
• Charges for HOTEL LA TOUR (MILTON KEYNES) LTD (10646290)
• More for HOTEL LA TOUR (MILTON KEYNES) LTD (10646290)

Next accounts made up to 31 March 2024 due by 31 December 2024

Last accounts made up to 31 March 2023

Confirmation statement

Next statement date 28 February 2025 due by 14 March 2025

Last statement dated 29 February 2024

Nature of business (SIC)

• 55100 - Hotels and similar accommodation

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Elektrostal'

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