VALUE ADDED TAX : Timeshare charges; whether cost components in a single onward supply of facilities to time share owners or a basket of services including certain charges as disbursements; appeal only allowed as to one charge; EC Sixth Directive Articles 11(A)(1)(2) and (3)(C); VATA 1994 sections 19(1) and (2)
[2004] UKVAT V18787
Bailii
England and Wales
Updated: 16 October 2021; Ref: scu.216480