The Commissioners for HM Revenue and Customs v C Jenkin and Son Limited: [2017] UKUT 0239 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Norris and Judge Sinfield on 15 June 2017.
Read the full decision in .
VALUE ADDED TAX – Supply of residential caravans under leasing agreements to persons for use as their homes on sites under separate pitch agreements between occupiers and site owners – whether zero rated supply of caravan or standard rated supply of accommodation in a caravan – items 1 and 3 and Note (b) Group 9 Schedule 8 VAT Act 1994 – whether FTT wrong to hold assessment had no legal basis and must fail - whether FTT had duty to increase assessment - section 84(5) VAT Act 1994
Published 16 June 2017