Caravans and VAT

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