Cases - Calam Vale Ltd v Customs & Excise Commissioners

Record details

Name

Calam Vale Ltd v Customs & Excise Commissioners

Date

[2000]

Citation

VAT decision 16869

Legislation

Value Added Tax Act 1994

Keywords

Value added tax - division of property into two self-contained dwellings - zero rating - whether sale of dwellings zero rated or exempt - whether VAT recoverable if exempt

Summary

This case concerned the sale of two dwellings following the vertical conversion of a public house into two self-contained dwellings. It was held that the sale of the dwellings was VAT exempt, as each new dwelling contained part of the existing first-floor living accommodation, and the rules for zero-rating the sale were not therefore satisfied. VAT incurred on the conversion was thus not recoverable.