United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue And Customs v Colaingrove Ltd [2014] UKUT 132 (TCC) (21 March 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/132.html
Cite as: [2014] STI 1767, [2014] BVC 519, [2014] STC 1457, [2014] UKUT 132 (TCC)

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Revenue And Customs v Colaingrove Ltd [2014] UKUT 132 (TCC) (21 March 2014)

Value Added Tax – zero-rating – static caravans in Group 9 of Schedule 8 to Value Added Tax Act 1994 – meaning of ‘removable contents’ – Item 4 of Group 5 of Schedule 8 - meaning of ‘building materials’ – meaning of ‘fitted furniture’

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