Tax on dwellings

Tax on dwellings - 1995 - HM Customs and Excise News Release 20 March 1995 (2) .

Notes on a recent decision where a Tribunal held that it was wrong to tax dwellings solely because of a restriction preventing occupation all year.


CARAVAN PARKS
CARAVAN PITCHES
CARAVANS
HOLIDAY ACCOMMODATION
LEISURE DEVELOPMENT
VALUE ADDED TAX
VALUE ADDED TAX