- Abbeyford Caravan Company operates holiday parks in Scotland offering chalets and caravans
- Dispute arose over VAT apportionment method for standard-rated goods and zero-rated accommodation
- Abbeyford sought to reclaim overpaid VAT using a new apportionment method
- HMRC approved new method for future periods but denied retroactive application
- Tribunal ruled in Abbeyford’s favor, allowing them to reclaim overpaid VAT
- Decision has implications for holiday accommodation providers in the UK
- Clarifies VAT treatment for goods within holiday accommodations
- Establishes a more definitive approach to VAT treatment for businesses in similar industries.
Source: deeksvat.co.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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