Poole BC v Customs & Excise Commissioners
Language: English Series: Value Added Tax Tribunal Reports ; (1992) VATTR 88-92(5)Publication details: 1992Subject(s): Summary: London Tribunal 26 February 1992. It was held that a licence to occupy a beach hut was subject to the standard rate VAT since accommodation provided by a beach hut constituted holiday accommodation and not merely storage space. Value Added Tax Act 1983.| Item type | Current library | Call number | Copy number | Status | Date due | Barcode | |
|---|---|---|---|---|---|---|---|
| Law report | London Journal article | Z3715 (Browse shelf(Opens below)) | 1 | Available | 54807-1001 |
London Tribunal 26 February 1992. It was held that a licence to occupy a beach hut was subject to the standard rate VAT since accommodation provided by a beach hut constituted holiday accommodation and not merely storage space. Value Added Tax Act 1983.