Oak Tree Motor Homes Ltd v The Commissioners for HM Revenue and Customs: [2017] UKUT 0027 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Newey and Judge Sinfield on 25 January 2017.

Read the full decision in Oak Tree Motor Homes Ltd v The Commissioners for HM Revenue and Customs: [2017] UKUT 0027 (TCC).

VALUE ADDED TAX – zero-rating – Item 1, Group 9, Schedule 8 VATA 94 – whether motor homes, motor caravans or campervans are ‘caravans’ – no – appeal dismissed.

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