Court of Appeal (Civil Division).

Judgment delivered 13 December 1978.

Value added tax – Higher rates – Items capable of being used as parts of boats – Items capable of being used for other purposes as well as parts of boats – Trailer couplings and winches – Whether such couplings and winches ‘goods of a kind suitable for use as parts of’ trailers for carrying boats – Whether subject to higher rate tax – Finance (No. 2) Act 1975, Sch. 7, Grp. 3, item 6.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.