Student accommodation
Licence to occupy land
Non-student use during vacation
Plant or machinery allowances
Commentary –
Practical Capital Allowances ¶165-100
Relevant residential purpose
Case Law –
University Court of the University of St Andrews. [2005] BVC 2,621
;
University of Bath. [1996] BVC 2,909
;
Urdd Gobaith Cymru [1997] BVC 2,394
VAT on property used as
Commentary –
Chanda on Property Investment 5.4.3