Cases - Willant Trust Ltd v Revenue & Customs

Record details

Name

Willant Trust Ltd v Revenue & Customs

Date

[2014]

Citation

UKFTT 1083

Legislation

Value Added Tax Act 1994

Keywords

Construction – VAT – Licence to occupy land

Summary

A company owned a stately home at which it allowed weddings to be held. The tribunal found that there was a single supply of standard-rated wedding-related services and there was no exempt supply of property.