Poole BC v Customs & Excise Commissioners
Poole BC v Customs & Excise Commissioners
- 1992
- Value Added Tax Tribunal Reports (1992) VATTR 88-92(5) .
London Tribunal 26 February 1992. It was held that a licence to occupy a beach hut was subject to the standard rate VAT since accommodation provided by a beach hut constituted holiday accommodation and not merely storage space. Value Added Tax Act 1983.
BEACH HUT
HOLIDAY ACCOMMODATION
LICENCES
VALUE ADDED TAX ACT 1983 SCH 6 GROUP 1(D)
London Tribunal 26 February 1992. It was held that a licence to occupy a beach hut was subject to the standard rate VAT since accommodation provided by a beach hut constituted holiday accommodation and not merely storage space. Value Added Tax Act 1983.
BEACH HUT
HOLIDAY ACCOMMODATION
LICENCES
VALUE ADDED TAX ACT 1983 SCH 6 GROUP 1(D)