Timeshare issue determined at Upper Tier

Les Howard
VAT Consultant
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Operators of timeshare accommodation should read the Fortyseven Park Street Ltd Upper Tier decision. This discusses the question of ‘Fractional Interests,’ and whether such supplies fall to be treated as ‘the provision of relevant accommodation in a similar establishment to a hotel’ (Item 1(d) to exempt Sch 1).

The Upper Tier held that the FTT decision was incorrect, and that the supply was not within Item 1(d). The Upper Tier went on to state that the European legislation (the PVD) makes no explicit provision for timeshare accommodation.


About Les Howard


Hi, I am a VAT Consultant, working mainly with charities. I am based in Cambridgeshire

I have over 20 years experience in VAT, and am currently also a part-time member of the Tax Tribunals.


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