Opal Carleton Ltd v Revenue and Customs: FTTTx 29 Jul 2010

VAT – reduced rate- student accommodation – whether ‘residential accommodation for students’ liable to VAT at standard rate or ‘ changed number of dwelling conversion’ liable to VAT at reduced rate – Value Added Tax Act 1994 Schedule 7A – over-arching development student accommodation – VAT at standard Rate- appeal dismissed

Citations:

[2010] UKFTT 353 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 June 2022; Ref: scu.422330