Commentary

RCB/12/15 VAT liability of verandahs sold with caravans

Part V16 Forms and other HMRC material

RCB/12/15 VAT liability of verandahs sold with caravans

RCB/12/15 VAT liability of verandahs sold with caravans

Revenue & Customs Brief, Issue 12. 30 July 2015

Purpose of this brief

This brief sets out the HM Revenue and Customs (HMRC) position following a decision of the Upper Tribunal. The case concerned the VAT liability of verandahs sold with caravans.

Readership

Anyone who sells new or used caravans with verandahs – and their advisers.

Background

The supply of a static caravan, excluding removable contents, can be reduced rated or zero-rated for VAT purposes, depending on its size and specification. HMRC considered that where the reduced or zero rate applied, it did not extend to a

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