Trather and Another v Revenue and Customs: FTTTx 21 Dec 2010

FTTTx LAND – new dwelling – whether planning restriction for use for holiday purposes only prevents use as the person principal private residence in Note (13) to Group 5 of Schedule 8 to the VAT Act 1994 – yes – appeal dismissed

Citations:

[2011] UKFTT 21 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 April 2022; Ref: scu.428223