The taxpayer had been assessed to VAT on the supply of time share holiday cottages. The supply was of an eighty year lease to each tenant with the right to occupy for one week in each of the eighty years. The taxpayer argued that the supply qualified for zero rating.
Held: The argument failed. The making of such a lease did not amount to the grant of a ‘major interest’ in a building and fell outside the intended scope of item 1 under the 1972 Act.
Judges:
Woolf J
Citations:
1983 STC 278, [1983] 2 WLR 861
Statutes:
Jurisdiction:
England and Wales
Cited by:
Cited – Loch Tay Highland Lodges Ltd v Customs and Excise VDT 1-Feb-2004
VDT Sale of chalets or lodges in holiday development; restriction on use; not to be used as sole or main residence; whether zero rated or standard rated. VATA sections 30 Schedule 8 Group 5 Item 1 and Note 13. . .
Cited – International Life Leisure Ltd v Revenue and Customs VDT 12-Jul-2006
VDT VAT – TOMS – tour operator – whether supplies of hotel and other holiday accommodation in France made by appellant under its booking conditions made as agent for accommodation suppliers or within ambit of . .
Lists of cited by and citing cases may be incomplete.
VAT, Landlord and Tenant
Updated: 10 May 2022; Ref: scu.278875
