Lower Mill Estate Limited and Another v Her Majesty’s Revenue and Customs: FTTTx 2 Apr 2009

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:

Bailii

VAT

Updated: 03 August 2022; Ref: scu.373617