Revenue and Customs v Colaingrove Ltd: UTTC 21 Mar 2014

Value Added Tax – zero-rating – static caravans in Group 9 of Schedule 8 to Value Added Tax Act 1994 – meaning of ‘removable contents’ – Item 4 of Group 5 of Schedule 8 – meaning of ‘building materials’ – meaning of ‘fitted furniture’
[2014] UKUT 132 (TCC), [2014] BVC 519, [2014] STI 1767, [2014] STC 1457
Bailii
England and Wales

Updated: 17 June 2021; Ref: scu.525878