Following the Upper Tribunal decision in Colaingrove, Revenue and Customs Brief 12/2015 explains that HMRC accepts that verandas and decking structures sold with static caravans are to be treated as a single supply for VAT purposes.
Following the Upper Tribunal decision in Colaingrove, Revenue and Customs Brief 12/2015 explains that HMRC accepts that verandas and decking structures sold with static caravans are to be treated as a single supply for VAT purposes. These structures may therefore be reduced-rated or zero-rated as appropriate, together with the particular type of caravan concerned. See www.bit.ly/1MGIxWi.
Following the Upper Tribunal decision in Colaingrove, Revenue and Customs Brief 12/2015 explains that HMRC accepts that verandas and decking structures sold with static caravans are to be treated as a single supply for VAT purposes.
Following the Upper Tribunal decision in Colaingrove, Revenue and Customs Brief 12/2015 explains that HMRC accepts that verandas and decking structures sold with static caravans are to be treated as a single supply for VAT purposes. These structures may therefore be reduced-rated or zero-rated as appropriate, together with the particular type of caravan concerned. See www.bit.ly/1MGIxWi.
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