The Commissioners for HM Revenue and Customs v Colaingrove Ltd: [2015] UKUT 0080 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Hildyard on 10 March 2014.

Read the full decision in The Commissioners for HM Revenue and Customs v Colaingrove Ltd.

VALUE ADDED TAX - supplies of holiday accommodation and power by the operator of a holiday camp to customers taking short term holidays in static caravans or chalets - separate charges in respect of the accommodation and power - but the charge for power was irrespective of actual use and did not relate to the power consumed by the customer concerned - no appeal from finding that in economic terms the provision of power was part of a single complex supply of serviced holiday accommodation - whether on the basis of European Commission v France (Case C-94/09) the UK was entitled to legislate to provide for the reduced rate of VAT to apply to supplies of domestic fuel or power even in a case where such supplies formed an element in a large single complex supply which was not a supply of domestic fuel of power - interplay of that case with the Card Protection Plan jurisprudence (Case C349/96) - whether section 29A and Group 1, Schedule 7A, VATA provided for the reduced rate of VAT to apply to the charge made in respect of power in this case - held that it did not and that the standard rate of VAT must be applied to the entire single complex supply - appeal from the FTT allowed.

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