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:  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
13 February 2017
Release date: 25 January 2017
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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