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Caravans and VAT: concessions withdrawn

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HMRC is reminding caravan site owners and their customers that three extra statutory concessions are to be withdrawn with effect from January 2012.

Revenue & Customs Brief 37/11 sets out the changes, first announced in December 2010.

HMRC concluded, on the basis of legal advice taken in the light of the House of Lords decision in R (oao Wilkinson) v CIR [2006] STC 270, that the concessions were beyond the scope of the department’s discretion.