Cases - Livingstone Homes UK Ltd, VAT Decision No. 16649

Record details

Name

Livingstone Homes UK Ltd

Date

[2000]

Citation

BVC 2,400

Legislation

Value Added Tax Act 1994

Keywords

VAT

Summary

It was held in this Scottish case that the sale of holiday dwelling houses wasere VAT zero-rated as the tribunal considered that the planning conditions did not rule out that use of these holiday properties as a person’'s principal private residence.

This decision was considered to be incorrect by the chairman of the subsequent Loch Tay tribunal decision.