Cases - Haven Leisure Ltd, VAT Decision No. 5269

Record details

Name

Haven Leisure Ltd

Date

[1990]

Citation

5 BVC 844

Legislation

Value Added Tax Act 1994

Keywords

VAT

Summary

This case led to a change in the law such that the sale of the freehold or long leaseholds of new holiday accommodation was to be treated as VAT standard-rated. Previously such sales were held to be VAT-exempt.