Is the supply of a motor caravan the supply of a caravan?
InOak Tree Motor Homes v HMRC[2015] UKFTT 251 (8 June 2015) the FTT found that motor caravans were not caravans for the purpose of VAT zero rating.
The issue was whether motor homes or motor caravans could be properly described as ‘caravans’ for the purposes of VATA 1994 Sch 8 Group 9 item 1 so that their supply was zero rated.
The FTT noted that HMRC’s definition in VAT Notice 701/20 was not relevant. Additionally the definition contained in the Caravan Sites and Control of Development Act 1960 (referred to by HMRC) should not apply as Parliament had chosen not to refer to it in the context of VAT (in contrast to its specific adoption for other tax purposes).
The FTT considered that it must decide whether in accordance with the...
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Is the supply of a motor caravan the supply of a caravan?
InOak Tree Motor Homes v HMRC[2015] UKFTT 251 (8 June 2015) the FTT found that motor caravans were not caravans for the purpose of VAT zero rating.
The issue was whether motor homes or motor caravans could be properly described as ‘caravans’ for the purposes of VATA 1994 Sch 8 Group 9 item 1 so that their supply was zero rated.
The FTT noted that HMRC’s definition in VAT Notice 701/20 was not relevant. Additionally the definition contained in the Caravan Sites and Control of Development Act 1960 (referred to by HMRC) should not apply as Parliament had chosen not to refer to it in the context of VAT (in contrast to its specific adoption for other tax purposes).
The FTT considered that it must decide whether in accordance with the...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
