| 000 | 00842cab a2200229 4500 | ||
|---|---|---|---|
| 001 | Z3715 | ||
| 008 | 090401t1992 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u54807 | ||
| 041 | _aeng | ||
| 245 | _aPoole BC v Customs & Excise Commissioners | ||
| 260 | _c1992 | ||
| 350 | _a0 | ||
| 490 |
_aValue Added Tax Tribunal Reports _v(1992) VATTR 88-92(5) |
||
| 520 | _aLondon 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. | ||
| 650 | _aBEACH HUT | ||
| 650 | _aHOLIDAY ACCOMMODATION | ||
| 650 | _aLICENCES | ||
| 650 | _aVALUE ADDED TAX ACT 1983 SCH 6 GROUP 1(D) | ||
| 690 | _aTAXATION-CASE LAW | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c33588 _d33588 |
||