30 January 2015
Colaingrove Ltd v Revenue and Customs Commissioners [2015] UKUT 2 (TCC), [2015] All ER (D) 160 (Jan)
The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the taxpayer company’s appeal against a decision of the First-tier Tribunal (Tax Chamber) (FTT) in which the FTT had decided that although “static caravans” sold by the taxpayer were zero-rated, verandas sold by the taxpayer along with those caravans were not zero-rated. The tribunal decided that there was nothing in Group 9 of Sch 8 to the Value Added Tax Act 1994 to exclude a veranda from the scope of zero-rating by reason of being part of a single supply of which the principal supply was a caravan.
