FTTTx Value Added Tax – Land and Property – Supply of holiday home – Whether separate supplies of land and construction services – Zero-rated or standard rated – Group 5, Sch 8 VATA 1994 – Whether abusive practice – Yes – transaction redefined as one supply – Standard rated – Appeal dismissed
Citations:
[2009] UKFTT 38 (TC), [2009] STI 1937
Links:
VAT
Updated: 03 August 2022; Ref: scu.373617