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Amicus Group Ltd

CCH British VAT Cases Cited authorities 5 Cited in Precedent Map Related
Vincent
JurisdictionUK Non-devolved
Judgment Date01 January 2003
Date01 January 2003
CourtValue Added Tax Tribunal

VAT Tribunal

Amicus Group Ltd

Zero-rating - Conversion of bed-sits into flats - Whether a bed-sit is a dwelling - The appellant was the representative member of a group which included two relevant housing associations - One of the housing associations converted two buildings containing bed-sit accommodation with shared facilities into flats - The appellant contended that zero-rating applied to the conversion as the buildings before conversion were non-residential, following the decision in Look Ahead Housing Association No. 16,816; [2001] BVC 2107 in which it had been found that bed-sits were not dwellings, so that the conversion into flats was zero-rated - The commissioners submitted that the Look Ahead case had been wrongly decided and in support of this submission relied on Uratemp Ventures Ltd v Collins [2001] 3 WLR 806, a case concerned with the Rent Acts and Housing Act 1988 - In that case, it was decided that an hotel room with no facilities, occupied on a long-term basis, was a dwelling - Held, that it had been found in Uratemp that the word dwelling "connotes a place where one...

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