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Willant Trust Ltd v Revenue & Customs; FTTTx 5 Dec 2014

References: [2014] UKFTT 1083 (TC)
Links: Bailii
FTTTx VAT – property used for weddings – overnight accommodation not provided – assessment of the evidence – Secret Hotels 2 considered – contract between the parties not contained in a single document – terms of the contract – whether single supply – whether exempt supply – whether customer had right to occupy as owner – whether a relatively passive activity – held, single standard rated supply of services.

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