[2014] UKUT 0132 (TCC)

Upper Tribunal (Tax and Chancery Chamber)

The Hon Mrs Justice Rose, Judge Roger Berner

Decision released 21 March 2014

Value added tax – Zero-rating – Static caravans in Value Added Tax Act 1994 (‘VATA 1994’), Sch. 8, Grp. 9 – Meaning of ‘removable contents’ – VATA 1994, Sch. 8, Grp. 5, item 4 – Meaning of ‘building materials’ – Meaning of ‘fitted furniture’.

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