Cases - Loch Tay Highland Lodges Ltd, VAT Decision No. 18785
Record details
- Name
- Loch Tay Highland Lodges Ltd
- Date
- [2005]
- Citation
- BVC 4,026
- Legislation
- Keywords
- VAT
- Summary
-
A number of lodges were constructed and then sold. The sale was treated as VAT zero-rated. It was held that due to the restrictions on use in the planning permission zero-rating was not applicable. The planning restricted use to that of holiday accommodation and debarred use as a main or sole residence.