Tallington Lakes Ltd v HMRC

In Tallington Lakes Ltd v HMRC [2020] UKFTT 451 (TC) (6 November 2020) the FTT held that a caravan disconnection fee formed part of a single supply of the caravan plot and was therefore exempt from VAT.

The tribunal in this case had a number of issues to deal with including the method used by the appellant (T) in calculating output tax on removable goods whether it was ‘de minimis’ for partial exemption purposes and whether penalties in respect of a Schedule 36 notice were correctly raised.

One of the key issues at stake was the VAT status of caravan disconnection fees. These were fees charged at a flat rate when a licence agreement in respect of a caravan was terminated or when people moved from one caravan site to another. The appellant had not accounted for VAT on these fees and argued that they should be zero-rated ...

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