Herling Ltd v Revenue and Customs: FTTTx 8 Oct 2009

VAT – Zero-rating – Planning condition that building ‘be used for holiday accommodation only and for no other purpose’ – Held that use for principal private residence excluded – VATA 1994, Sch 8, Grp 5, item 1, Note (13) – Appeal dismissed
[2009] UKFTT 257 (TC)
Bailii
England and Wales

Updated: 02 June 2021; Ref: scu.409076