Wearside Civil Engineering Ltd v Revenue and Customs: FTTTx 23 Nov 2016

FTTTx VALUE ADDED TAX – zero rating – whether spa pools supplied by appellant correctly zero-rated in accordance with Item 2(g) Group 12 Schedule 8 VATA 1994 as ‘appliances designed solely for use by’ a disable person – held: yes, appeal allowed.

Citations:

[2016] UKFTT 780 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 29 January 2022; Ref: scu.573963