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First-tier Tribunal considers VAT treatment of development and sale of holiday homes

Practical Law UK Legal Update Case Report 6-620-8604 (Approx. 3 pages)

First-tier Tribunal considers VAT treatment of development and sale of holiday homes

In a case concerning the development and sale of holiday homes, the First-tier Tribunal has held that the taxpayer made a standard-rated composite supply of construction and procuring the grant of a lease (Fairway Lakes Ltd v HMRC [2015] UKFTT 0605 (TC)).

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End of Document
Resource ID 6-620-8604
© 2024 Thomson Reuters. All rights reserved.
Published on 04-Dec-2015
Resource Type Legal update: case report
Jurisdiction
  • United Kingdom
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