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:
Jurisdiction:
England and Wales
VAT
Updated: 18 April 2022; Ref: scu.428223