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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v C Jenkin and Son Limited (VALUE ADDED TAX) [2017] UKUT 239 ( (TCC) ) (15 June 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/239.html
Cite as: [2017] UKUT 239 ( (TCC) )
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Revenue and Customs v C Jenkin and Son Limited (VALUE ADDED TAX) [2017] UKUT 239 ( (TCC) ) (15 June 2017)
VALUE ADDED TAX – Supply of residential caravans under leasing agreements to persons for use as their homes on sites under separate pitch agreements between occupiers and site owners – whether zero rated supply of caravan or standard rated supply of accommodation in a caravan – items 1 and 3 and Note (b) Group 9 Schedule 8 VAT Act 1994 – whether FTT wrong to hold assessment had no legal basis and must fail - whether FTT had duty to increase assessment - section 84(5) VAT Act 1994
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