Cases - Kingscastle Ltd v Customs & Excise Commissioners

Record details

Name

Kingscastle Ltd v Customs & Excise Commissioners

Date

[2002]

Citation

VAT decision 17777

Legislation

Value Added Tax Act 1994

Keywords

Value added tax - VAT exemption - use as residential accommodation -conversion of upper floors of public house into separate dwellings - whether exempt from VAT rather than zero rated

Summary

Part of the conversion of the upper floors of a pub into separate flats was considered to be attributable to an exempt final sale, rather than a zero-rated sale, thus debarring recovery of VAT for Kingscastle Ltd, where the works related to existing 'residential' accommodation previously used by the publican, rather than 'non-residential' usage.

This decision was in line with the arguments stated in the Amicustribunal.