Caravans and VAT
Posted on 07 Dec 2022
Caravan owners can take some relief from the latest ruling by the Upper Tribunal (UT) which has allowed part of an appeal by HMRC against a First Tier Tribunal (FTT) decision on how to decide the VAT rate applicable to sales of static caravans, saying the FTT was wrong to state that the ‘removable contents’ of a caravan should be zero-rated report Harris & Co Accountants Northampton