Colaingrove Limited v The Commissioners for Customs and Excise: ChD 16 Apr 2003
The Directive exempted from a charge to VAT for letting of imoveable property. The taxpayer challenged the requirement to charge to VAT his business of leasing pitches for caravans. Held: The directive allowed member states to derogate from the exemptions. That is what the UK had done. Judges: The Honourable Mr Justice Jacob Citations: [2003] … Continue reading Colaingrove Limited v The Commissioners for Customs and Excise: ChD 16 Apr 2003