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Colaingrove Ltd v HMRC

In Colaingrove Ltd v HMRC (No 4) (TC02701 – 17 May) a company which sold furnished caravans submitted a repayment claim on the basis that it had attributed an excessive proportion of the consideration to the standard-rated contents of the caravans. Judge Hellier reviewed the evidence in detail and expressed the view that the object of the method of apportionment ‘should generally be such as to result in an outcome as close as possible to apportionment of the consideration so that the amount apportioned to the removable contents is its cost plus that proportion of the margin which that cost represents of the total cost’. However he did not conclusively stipulate which method should be used and expressed the hope that the parties could agree on an apportionment.

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Why it matters: The decision includes a lengthy discussion of various methods of ascertaining how...

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