Revenue And Customs v Colaingrove Ltd [2015] UKUT 80 (TCC) (10 March 2015)
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, ECLI:EU:C:2010:253) 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 C-349/96, ECLI:EU:C:1999:93) - 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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