Supply – ‘points rights’ to be exchanged for accommodation – provision of right to accommodation to be arranged in UK or Spain – whether lease or letting of immoveable property – whether standard rated or exempt at point of supply – yes – whether supply divisible – no – ‘Finest Golf Cubs of the World’ not followed.. Art 13B E.C. 6th Directive; VATA 1994 Sch.9 Group 1.
Citations:
[2006] UKVAT V19599
Links:
Jurisdiction:
England and Wales
VAT
Updated: 17 July 2022; Ref: scu.242785
