HMRC v C Jenkin & Son

Cathya Djanogly

In HMRC v C Jenkin & Son [2017] UKUT 239 (15 June 2017) the UT found that the long term leasing of caravans on a pitch was a zero-rated supply of caravans (as opposed to accommodation) in circumstances where the pitch and utilities were supplied by a third party.

C Jenkin and Son Ltd (CJS) supplied caravans to ‘the travelling community’ on long term leases for use as their homes on sites under separate pitch agreements between occupiers and site owners (usually local authorities).

CJS treated those supplies as zero rated under VATA 1994 Sch 8 Group 9 items 1 and 3. However HMRC considered that the supplies made by CJS were supplies of accommodation in caravans which were excluded from zero rating by note (b) to Group 9 and were exempt under VATA 1994 Sch 9 Group 1 item 1.

The tribunal noted that the freedom...

If you are not a subscriber, subscribe now to read this content.

If you are already a subscriber, sign in

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this article in full.