.png)
.png)
Colaingrove Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
The taxpayer company sold static caravans which were zero rated under VATA 1994 sch 8 group 9. Its appeal concerned whether a veranda was also zero rated when supplied separately.
The First-tier Tribunal decided the verandas were standard rated. The ruling was based on the European Court of Justice’s decision in Talacre Beach Caravan Sales Ltd v CCE (case C-251/05) [2006] STC 1671 that removable items included in caravans for sale could be standard rated.
The taxpayer appealed.
The Upper Tribunal noted that it was accepted the sale of a caravan and its veranda was a single supply based on Card Protection Plan v CCE (Case C-349/96) [1999] STC 270.
The issue in this instance was whether the veranda being the ancillary element of the supply should be excluded from the scope of zero rating.
The judge concluded that sch 8 group 9...
