Colaingrove Limited v The Commissioners for HM Revenue and Customs: [2015] UKUT 0002 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Berner on 15 January 2015.

Read the full decision in Colaingrove Limited v The Commissioners for HM Revenue and Customs: [2015] 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 Morrisons considered.

Published 1 December 2016