Upper Tribunal Tax and Chancery decision of Judges Mr Justice Warren and Roger Berner on 15 January 2015.
Read the full decision in Colaingrove Limited v The Commissioners for HM Revenue and Customs:  UKUT 0002 (TCC).
VAT – whether veranda sold with a static caravan is zero-rated as part of a
single supply – Group 9, Sch 8 VATA – whether principles in Card
Protection Plan (CPP) apply – Talacre Beach, French Undertakers and
Release date: 15 January 2015
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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