UTTC VALUE ADDED TAX – Supply of residential caravans under leasing agreements to persons for use as their homes on sites under separate pitch agreements between occupiers and site owners – whether zero rated supply of caravan or standard rated supply of accommodation in a caravan – items 1 and 3 and Note (b) Group 9 Schedule 8 VAT Act 1994 – whether FTT wrong to hold assessment had no legal basis and must fail – whether FTT had duty to increase assessment – section 84(5) VAT Act 1994
Citations:
[2017] UKUT 239 (TCC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 27 March 2022; Ref: scu.588001
