FTTTx VAT — Service charges in respect of accommodation units at golf resort — Some units timeshare units, others subject to 99 year leases — Whether units are ‘holiday accommodation’ (Group 1 of Schedule 9 VATA) — In the circumstances of the case, yes — Whether particular items in the service charges are disbursements — In the circumstances of the case, no — Appeal dismissed
[2014] UKFTT 743 (TC)
Bailii
VAT
Updated: 20 December 2021; Ref: scu.535818