Leisure Contracts Ltd v Revenue and Customs: VDT 16 Dec 2005

VALUE ADDED TAX – zero-rating – domestic indoor swimming pools with electrically powered covers – swimming pools agreed to be zero-rated – whether cover installed at same time as pool also zero-rated – VATA 1994 Schedule 8 Group 5, Items 2 and 4, Note (22) – findings of fact made but final decision deferred pending outcome of reference to ECJ in Talacre Beach Caravan Sales Ltd

Citations:

[2005] UKVAT V19392

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 July 2022; Ref: scu.238093