Leander International Pet Foods Ltd T/A Arden Grange v The Commissioners of Customs and Excise: VDT 17 Oct 2003

EXEMPTION – Land – Supplies of kennel facilities – Quarantine and non-quarantine facilities – Whether supplies of kennels are supplies of land – No – Whether supplies of kennels are ancillary or incidental to quarantine supplies of detention with isolation and care – Yes – Whether supplies of kennels are ancillary or incidental to non-quarantine supplies of care and safe keeping – Yes – VATA 1994 Sch 9, Gp 1, item 1

Citations:

[2004] UKVAT V18870

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 October 2022; Ref: scu.221092