MAN (91/1667)

No. 11,097

Decision given 3 August 1993.

Input tax – Supply – Attribution – Zero-rating – Land and construction – Whether grant of major interest in land – Static caravans – Whether entitled to zero-rating – Whether construction services on caravan site attributable to pitch fees or homes placed on plots in site – Value Added Tax Act 1983, s. 15; Sch. 5, Grp. 8, item 1 and Grp. 11, item 1Value Added Tax (General) Regulations 1985 (SI 1985/886), reg. 30(1).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.