Value added tax – zero-rating – houseboat – first connection of mains water supply to houseboat at private residential mooring – whether zero-rated supply – no – appeal dismissed – Groups 5 and 9, Schedule 8, VATA 1994 – extra-statutory concession Notice 48 para. 3.16
Citations:
[2005] UKVAT V19366
Links:
Jurisdiction:
England and Wales
VAT
Updated: 17 July 2022; Ref: scu.238113