Ticklock Ltd v Revenue & Customs [2010] UKFTT 284 (TC) (22 June 2010)

Ticklock Ltd v Revenue & Customs [2010] UKFTT 284 (TC) (22 June 2010)

The supply was a standard-rated supply because the license agreement contractually restricted permanent occupancy, making it a seasonal pitch excluded from VAT exemption under the relevant statutory provisions.

Citation
[2010] UKFTT 284 (TC)
Parties
Appellant: Ticklock Ltd; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
22 June 2010
Procedural Posture
VAT Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
VAT Exemption, Supply of Land, Seasonal Pitches, Caravan Sites
Tax Law VAT VAT Exemption Supply of Land Seasonal Pitches Caravan Sites

Case Brief

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Parties

Ticklock Ltd

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether the grant of license extensions to chalet owners constituted an exempt supply of a license to occupy land or a standard-rated supply of a seasonal pitch under VAT law

Ratio Decidendi

The supply was a standard-rated supply because the license agreement contractually restricted permanent occupancy, making it a seasonal pitch excluded from VAT exemption under the relevant statutory provisions.

Court Disposition

Appeal dismissed