Developers win holiday property VAT break

Developers win holiday property VAT break - 1990 - Accountancy Age 11/10/90 p7 .

Looks at the problems of the application of VAT on holiday accommodation following a recent tribunal decision which found that VAT rules did not apply where the supply of a venue for holiday purposes could be distinguished from any supply of accommodation from that facility. Customs and Excise is expected to review its present rules.


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