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.
[2004] UKVAT V18785
Bailii
England and Wales
Citing:
Cited – Cottage Holiday Associates Ltd v Customs and Excise Commissioners 1983
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 . .
Lists of cited by and citing cases may be incomplete.
Updated: 12 September 2021; Ref: scu.216475