EXEMPT SUPPLIES – Provision of seasonal pitches – Whether excluded from exemption to VAT – By clause 7 licence precludes occupation during February – Planning permission requirement bars February occupation – Neither clause 7 nor planning permission requirement ever enforced – Whether clause 7 enforceable – If not whether Note 14 to Item 1 of Group 1 of Schedule 9 to VAT Act 1994 applies – Appeal allowed
Citations:
[2007] UKVAT V19972
Links:
Jurisdiction:
England and Wales
VAT
Updated: 22 October 2022; Ref: scu.251350